1990 (11) TMI 69

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.... J. -The petitioner seeks reference of the following question of law to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in accepting the assessee's miscellaneous application in respect of its earlier order dated January 5, 1983 in Income-tax Application No. 2039/Delhi of 1981 when such order was conclusive on the issue involved, and to r....

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....s referred to a third Member under section 255(4) of the Income-tax Act. The assessee then filed a miscellaneous application contending that there was a mistake apparent on the face of the order as the Accountant Member ought to have given a decision on the application of his own mind with regard to the aforesaid amount of Rs. 5,200. This application was considered and the Tribunal, including t....

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....ion, there is no merit in this petition. The initial order of the Accountant Member leaves no manner of doubt that, though he had written an order separate from that of the Judicial Member, he did not deal with the merits of the question involved. He did not differ from the Judicial Member only because the amount involved was only Rs. 5,200. The first order of the Accountant Member did not categor....