1987 (5) TMI 43

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....he case the Tribunal was right in rejecting the miscellaneous application filed by the Department relying upon its own order dated 26-9-1986 in the case of Champaran Sugar Company Ltd., and in holding that there is no mistake apparent from records ?" 2. It has been submitted by the Ld. Departmental Representative that the aforesaid question is a question of law and, therefore, the statement of the case may be drawn up for reference as applied for. We have heard the learned counsel for the assessee as well and have perused the order of the Tribunal together with the connected record. Briefly speaking the facts of the case were as under. 3. The assessee brought an appeal before the Tribunal regarding its liability for gratuity on the ba....

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....t books in respect of the estimated liability on the basis of actuarial valuation and that point had not been raised either before the CIT(A) or the Tribunal. It, therefore, concluded that it would not be appropriate for it to investigate that point in the miscellaneous application because the scope of the miscellaneous application is limited. It did not find any mistake apparent from record. The miscellaneous application was, therefore, rejected. Hence the present Reference Application. 5. After hearing both sides, we are of the opinion that the Reference Application is not maintainable. It is undisputed that a Reference Application to the Tribunal lies only under section 256(1) of the IT Act. In order to appreciate the point involved, ....

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....nal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Income-tax Officer : Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee, a reasonable opportunity of being heard. (3) The Appellate Tribunal shall send a copy of any orders passed under this section to the ass....