1982 (9) TMI 13

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....tax Appellate Tribunal, Indore, has referred the following question for our opinion in pursuance of the direction of this court in that behalf: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that even if the provisions of section 5(1)(viii) as amended by the Finance Act No. 2 of 1971 are retrospective in operation, the inclusion of val....

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....nded by the Finance Act (No. 2) of 1971, retrospectively from April 1, 1963. This application was dismissed by the AAC on the ground that there was no rectifiable error in the order because it involved disputed questions of law and fact. The appeal by the Department before the Appellate Tribunal was dismissed on the ground that though s. 5(1)(viii) had been amended, there was no mistake apparent o....