Law: Income Tax Act, 1922

Section: 33,35

Income-tax Act (XI of 1922)----Ss. 33 & 35-Expression "mistake apparent from face of record-Rectification-Section 35 authorises authority concerned to look into records and if some mistake discovered to rectify same without holding elaborate inquiry-Assessee's affidavit not taken into consideration by Tribunal and in facts and circumstances of case assessee not in a position to produce any other evidence-Mistake, held, apparent from face of record-Tribunal's order recalled and appeals cc be decided on merits-Per A. A. Zuberi, Member (Contra)-Application filed by unauthorised person and decision pronounced finally, Tribunal, held, became functus officio and not competent to recall its order. Commissioner of Income-tax, Rawalpindi v. Wolf Gang Matzke (1975) 32 Taxation 176 ; Abdul Hannan Food Industries v. Sind Labour Court and 2 others P L D 1976 Kar. 286 ; P L D 1967 Lab. 33 ; 41 I T R 732 ; Pakistan Rivers Steamers Ltd. v. Commissioner of Income-tax, Dacca 1971 P T D 204 ; Miscellaneous Application No. 46 of 1973-74, In re: I. T. A. No. 5256 of 1973-74; P L D 1976 Lab. 353 ; Mangat Ram Kuthiala and others v. Commis­sioner of Income-tax (1960) 38 I T R 1; Inland Navigation Co. Ltd., Chittagong v. Income-tax Officer 1968 P 'T D 257 and Commissioner of Income-tax v. Hazari Mal Nagji & Co. (1962) 46 I T R 1168 ref. JUDGMENT MIAN ABDUL KHALIQ (MEMBER).---[3-1-1979]---This combined order will dispose of five Miscellaneous applications filed by the assessee-applicant under section 35 of the Income-tax Act for recalling the order passed by the Appellate Tribunal in I. T. As. Nos. 2328, 2329, 2330, 2331 and 2332 of 1973-74 decided on 10-10-1975. By the first set of three applications the assessee applicant requires to recall the orders passed under section 26-A for the charge years 1970-71, 1971-72 and 1972-73. By virtue of the second set the assessee applicant seeks our indulgence for recalling the order assailing the quantum assessments for the charge years 1971-72 and 1972-73. 2. The relevant facts of the case are that all the five appeals were fixed for bearing on 24-9-1975 and therein the following order was passed: "The A. R. has filed an Affidavit that…

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