2005 (2) TMI 811

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....ial respondents. The challenge herein is against an order dated April 25, 2001 passed by the Deputy Commissioner of Taxes (Appeals), Tinsukia refusing to entertain a rectification application filed by the petitioner-assessee on the ground of what appears to be lack of jurisdiction. The petitioner had challenged an order of reassessment dated August 19, 1999 passed under the provisions of the Cen....

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....n an appellate authority to rectify an arithmetical mistake and other mistake of factual nature apparent on the face of record. In the present case, the learned Deputy Commissioner of Taxes (Appeals) has not refused to exercise the power of rectification on the ground that the facts of the case did not call for any rectification of the appellate order dated December 4, 2000. Rather, it is on a mis....