Law:

Section:

section 154 of the income-tax act, 1961-rectification of mistakes-apparent from record-assessee filed appeal before tribunal and also revision application before com-missioner qua ito's order refusing to condone delay in filing declaration in form no. 12-later, on assessee's request, tribunal dismissed appeal as withdrawn, since no appeal lay against such order-commissioner dismissed assessee's revision application- whether assessee could thereafter contend that tribunal's order required rectification under section 154 since tribunal had no powers to pass order withdrawing impugned appeal-held, on facts, no Facts The assessee-firm's application for condonation of delay in filing declaration in Form No. 12 was rejected by the ITO even after the case was remanded back to him by the AAC. The assessee's appeal against the ITO's order was dismissed by the AAC since no appeal lay against such an order. Against the AAC's order, the assessee not only preferred an appeal before the Tribunal, but also a revision application before the Commissioner under section 264. Later, at the assessee's instance, on 28-7-1975, the Tribunal dismissed the appeal as wthdrawn. The revision petition was also dismissed by the Commissioner. Thereafter, on another appeal by the assessee, the AAC directed the ITO to pass a fresh order stating reasons for adopting the status as unregistered firm. The Tribunal allowed the departmental appeal against this order by holding that the matter of registration had become final after the older of the Commissioner and that the same question could not be re-agitated in another forum. The assessee then submitted an application under section 154 to the Tribunal seeking correction of their earlier order of July 1975 on the ground that the Tribunal had no powers to pass such an order. The Tribunal dismissed this application. On reference, the assessee contended, (i) that there was no provision for withdrawal of an appeal, except under section 245M; (ii) that the appeal was withdrawn as the legal view which then prevailed was that an appeal was not competent and also in order to pursue his remedy before the Commissioner; and (iii ) that the subsequent…

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