2000 (11) TMI 66

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....VI J.---This is a petition under section 256(2) of the Income tax Act, 1961, (for short "the 1961 Act"), for directing the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short, "the Tribunal") to refer the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal is right in law ....

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....fore, he issued notice under section 148 of the 1961 Act for initiation of the proceedings under section 147 of the 1961 Act. On receipt of the notice, the assessee furnished a return declaring income at Rs. 36,900 plus agricultural income of Rs. 400 for the relevant assessment year. Thereafter, the Assessing Officer passed an order dated August 19, 1993, under section 143(3) of the 1961 Act, asse....

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.... suffer from any mistake apparent on the face of the record. The Deputy Commissioner of Income-tax (Appeals), jalandhar dismissed the appeal filed by the respondent, but the Tribunal allowed the second appeal and held that no interest was chargeable under section 139(8) of the 1961 Act. Shri R. P. Sawhney, senior counsel for the Revenue, invited our attention to the order passed by the Tribunal....

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....ot suffer from any mistake apparent on the face of the record. He then argued that the order passed by the Commissioner of Income-tax (Appeals) in the cases of co-owners could not have been relied upon for entertaining the application filed under section 154 of the 1961 Act, more so, because no such plea was raised before the Assessing Officer. Learned counsel for the respondent relied on the j....