2002 (9) TMI 62

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....U J.-The question referred is: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in restoring the order of the Assessing Officer in regard to rectification of status of the assessee within the meaning of the provisions of section 154 of the Act?" The assessment year is 1982-83. The assessee, which is a registered firm carrying on "agency business", ha....

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....ompanied the return and wherein it is clearly stated that an application for renewal had in fact been filed for which, an acknowledgment had also been given by the concerned office and that the assessment should have been made by assessing it as a registered firm and not as an unregistered firm. The assessee challenged that order made under section 154 of the Act before the Commissioner, who se....

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....Officer at the time of assessment by the office. However, the factum of having applied for renewal and such application having been received by the office was evident from a perusal of the letter of the chartered accountant, which had accompanied the return. The Assessing Officer, while making the initial assessment, apparently had ignored the letter which accompanied the return, and the letter....

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....ut the correctness of that proposition of law. The power to rectify is to be exercised only in cases where mistake is apparent on the face of the record. The record for this purpose does not merely mean the assessment order. The return, the things which accompanied the return are also part of the record and if there has been omission on the part of the Assessing Officer to take note of the cont....