COMMISSIONER OF INCOME-TAX VS BEKELIA DRUGS
1999 P T D 2654
[228I T R 417]
[Gauhati High Court (India)]
Before S. Barman Roy and D. N. Baruah, JJ
COMMISSIONER OF INCOME-TAX
Versus
BEKELIA DRUGS
Civil Rule No.5 (M) of 1996, decided on 10/07/1996.
Income-tax---
----Reference---Recall of final order by Tribunal to rectify it---Question of law arises---Indian Income Tax Act, 1961, Ss.254(2) & 256(2).
Held, that whether the Tribunal had erred in law and in facts to recall its final order with a view to rectify the same under S.254(2) of the Income Tax Act, 1961, was a referable question.
G.K. Joshi and U. Bhuyan for Applicant.
Dr. A. Saraf for Respondent
JUDGMENT
This is an application under section 256(2) of the Income Tax Act, 1961, (for short the "Act"). The petitioner has prayed for an order directing the. Income-tax Appellate Tribunal to refer the question mentioned in paragraph 5 of the petition.
We have heard Mr. Joshi, learned counsel appearing on behalf of the Revenue, and Dr. Saraf, learned counsel appearing on behalf of the respondent. We have also gone through the question, which is quoted below:
"Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under section 254(2)? "
After considering the facts as well as on a perusal of the question, we find that this is a referable question. Accordingly, we direct the Income tax Appellate Tribunal to refer the said question for opinion of this Court.
This petition is accordingly disposed of. However, considering the facts and circumstances of the case, we make no order as to costs.
M. B. A./3011/FC Order accordingly