High Court Of Allahabad
Commissioner Of Wealth Tax vs. Income Tax Appellate Tribunal & Anr.
Section WT 35(1), Art. 226
V.K. Khanna & Om Prakash, JJ.
Civil Misc. Writ Petn. No. 1147 of 1987
14th January, 1988
V. K. KHANNA, J.:
The present writ petition has been filed against the order of the Tribunal dt. 24th Aug., 1987, by which the application moved by respondent No. 2 has been allowed for rectification of the mistake which was apparent on the face of the record, i.e., the earlier order of the Tribunal passed on 4th Feb., 1987 (Annexure-5 to the writ petition).
2. Learned counsel for the petitioner has urged that the power available to the Tribunal under the WT Act is contained under s. 35 of the Act for rectification. It has been urged that there was no mistake apparent on the face of the record requiring recalling of the order passed by the Tribunal on 4th Feb.,1987. After hearing learned counsel for the petitioner at some length, we are of the opinion that this is not a fit case for interference in exercise of the extraordinary writ jurisdiction under Art. 226 of the Constitution of India. In the application moved by the respondent, it has been clearly stated that the orders of the Tribunal pertaining to the earlier years have been filed and have also been referred to. The Tribunal has come to the conclusion that those orders have not been referred to at all despite the fact that they were filed by the respondent. In these circumstances, the Tribunal came to the conclusion that there was a mistake apparent on the face of the record requiring rectification of the order. The view taken by the Tribunal cannot be said to be perverse requiring interference by the Court, specially in view of the fact that the matter has been decided on merits by the Tribunal.
With the above observations, the writ petition is dismissed.
[Citation : 179 ITR 610]