1986 (5) TMI 11

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.... order dated October 15, 1985 (annexure-3) on the ground that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, respondent No. 1, herein, had no jurisdiction under section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), to review its own order. Respondent No. 2 is the karta of a Hindu undivided family. survey was conducted in the premises of the assessee unde....

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....reafter, respondent No. 2 moved an application under section 254(2) of the Act for rectification of the mistake. The Income-tax Appellate Tribunal, by its order dated October 15, 1985, allowed the miscellaneous application filed by respondent No. 2 on the ground that the original order dated July 26, 1984, did contain mistake of facts and thereby the conclusion drawn was wrong. It was further obse....