1992 (9) TMI 9

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.... section 256(2) of the Income-tax Act, 1961, for stating the case and referring the following two questions for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in rejecting the miscellaneous petition filed by the Department holding that there is no mistake apparent from the face of the record ? (2) Whether, on the facts a....

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....as been taken note of) was noticed by the Tribunal and hence the matter did not fall within the limited rectification jurisdiction. Having heard the parties, it seems clear to us that the rectification jurisdiction has been properly exercised by the Tribunal. The ground urged could not lie within the compass of section 254. Under the circumstances, we do not notice any mistake apparent on the f....