1990 (8) TMI 106

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.... B. P. JEEVAN REDDY C. J. -This income-tax reference is preferred against the order of the Tribunal made on a petition for rectification filed by the assessee. Against the order of the Tribunal from which Income-tax. Reference No. 71 of 1986 (Swarup Vegetable Products Industries Ltd. (No. 1) v. CIT [1991] 187 ITR 412 (All) arises, the assessee filed an application for rectification on the ground t....

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....ion of the Allahabad High Court was considered by the Tribunal was not illegal and erroneous as it was contradictory to the observations made in the original appellate order dated 31st March, 1986, to the effect that the assessee has filed various judgments but these need not be looked into ?  (c) Whether the Tribunal was correct on facts and in law in not rectifying the mistake under sect....