1991 (11) TMI 40

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....horn of unnecessary details, are as follows: A partnership-firm styled M/s. Bombay Hotel (hereinafter referred to as "the assessee") runs a hotel and, for the assessment year 1982-83, was assessed to income-tax by the Income-tax Officer, Ward-A, Special Investigation Circle, Bhubaneswar. On the basis of certain documents seized during a search of the premises of the assessee on August 24, 1981, the figures submitted by the assessee were rejected and an addition of Rs. 60,540 to the declared income was made. In appeal, the addition was reduced by Rs. 50,540 by the Commissioner of Income-tax (Appeals), Orissa. The Revenue challenged the relief granted to the assessee by the Commissioner of Income-tax (Appeals), while the assessee filed a c....

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....ch fall at all. (iv) It is common knowledge worthy of taking judicial notice that no tea stall or restaurant gives bills or cash memos for ready made tea or coffee sold by it." These were indicated to be mistakes apparent from the record. The motion for rectification was objected to by the Revenue. However, the Tribunal held that though technically one can say that it is in the discretion of the Tribunal as to what should be the addition in a discrepancy of Rs. 11, the addition of Rs. 60,540 appeared to be beyond justification. As indicated above, the stand of the assessee before the Tribunal in support of the application for rectification was that, even if accepting that there was a discrepancy of Rs. 11, the same could have justifie....

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.... means to take or understand wrongly or inaccurately; to make an error in interpreting ; it is an error ; a fault ; a misunderstanding ; a misconception. "Apparent" means visible ; capable of being seen ; easily seen ; obvious ; plain. A mistake which can be rectified under section 254(2) is one which is patent, which is obvious and whose discovery is not dependent on argument or elaboration. As the facts of the present case clearly go to show, the Tribunal came to the conclusion based on several facts that the addition made by the Assessing Officer was in order. It referred to certain circumstances. As appears from the order impugned in this writ application, the Tribunal was of the view that the enhancement as made appeared to be on the h....