TaxTMI 
TaxTMI 
1996 (3) TMI 55
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1961, the applicant/Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law for the opinion of this court, arising out of its common order dated November 30, 1990, passed in M. A. Nos. 50 and 51/Ind. of 1990, and its refusal to refer the case by order dated December 30, 1991, passed in R. A. Nos. 22, 23 and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the non-applicant/assessee was returned at Rs. 1,130 and which was finally assessed at Rs. 74,484. Since the assessee committed a default as envisaged under section 271(1)(c), the Assessing Officer initiated proceedings and imposed penalty of Rs. 3,320. The matter went up to the Tribunal which by its consolidated order dated September 4, 1990, passed in I. T. A. No. 841 and 842/Ind of 1985, 691....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... what is pointed out as mistake in the order of the Tribunal by the assessee. What we find is that a factual mistake has crept in the order of the Tribunal in the case of the assessee, Tirupati Construction Co., proceeded on the assumption of the fact that it filed a return of income for the assessment year 1975-76 on February 26, 1981, in compliance with the notice under section 148. In fact, the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....court under section 256(2). We have heard Shri D. D. Vyas, learned counsel for the applicant/ Department. None has appeared for the non-applicant/assessee. We are satisfied that the order of the Tribunal recalling its earlier order is based on appreciation of facts and, therefore, it does not give rise to any referable question of law. In fact, no adverse final order is passed against the Depart....