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KERALA HIGH COURT
Sri. Bobby John Pulickaparambil, J
P. T. Manuel and Sons Trichur v. Commissioner of Income Tax Cochin
| Table of Content |
|---|
| 1. legal errors in the tribunal's actions concerning penalty assessments. (Para 1 , 2 , 3 , 4 , 5) |
| 2. criteria for rectifying orders under taxation law must show apparent mistakes. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13) |
| 3. subsequent judicial insights do not justify rectifying earlier decisions. (Para 14 , 15 , 16 , 17 , 18) |
| 4. final judgment concluded favorably for the assessee. (Para 19) |
1. The Income Tax Appellate Tribunal has referred to this Court the following questions of law, under S.256(1) of the Income Tax Act , 1963. (for short 'the Act'). Adjudication relates to the assessment year 1982-83.
1) "Whether on the facts and in the circumstances of the case the Appellate Tribunal was justified in holding that there was a mistake in the appellate order which required rectification on the ground that there was disparity on a point between the impugned order and another order of the Appellate Tribunal?
2) Whether there were materials for the Appellate Tribunal to interfere with the order of the CIT (Appeals) and re - determine the quantum of penalty?
3) Whether the Appellate Tribunal was right in directing the assessing officer not to follow the decision of the Indore B
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