1988 (10) TMI 27

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....this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Officer was justified in dismissing the assessee's application praying for rectificat....

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....ee submitted an application for rectification under section 154 of the Act contending that his income could not be assessed at Rs. 31,640 and that interest could not be levied under section 139(8) or section 217(1A) of the Act. That application was rejected by the Income-tax Officer on the ground that there was no mistake or error apparent on the face of the record. Aggrieved by this order, the as....

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....ed under section 217(1A) of the Act and the Tribunal erred in holding that the Income-tax Officer was justified in rejecting the application under section 154 of the Act. Having heard learned counsel for the assessee, we have come to the conclusion that this reference must be answered in the affirmative and against the assessee. Under section 143(1) of the Act, the Income-tax Officer has to ....