Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of Tribunal completely omitted to consider ground raised in appeal before it - Taking view that omission to consider ground raised in appeal was a mistake apparent from records Tribunal set aside its earlier order and fixed date for a rehearing - Whether any referable question of law arose out of Tribunal's order - Held, no FACTS Before the Tribunal, the question for consideration was whether there was a mistake apparent from the record as a ground raised in the memorandum of appeal before the Tribunal was not at all considered by it. Taking the view that omission to consider the ground raised in the appeal was a mistake apparent from the record, the Tribunal set aside the order passed thereby and fixed the date for a rehearing. It also declined to make reference under section 256(1). On application under section 256(2): HELD Since it was conceded on behalf of the revenue that complete omission to discuss the ground set up in appeal was undoubtedly a mistake apparent from the record and there being no controversy on the fact that the Tribunal completely omitted to consider the ground, no referable question of law arose out of Tribunal's order. Note : The decision was in favour of the assessee. JUDGMENT Heard counsel for the parties. Before the Tribunal, the question for consideration was whether there was a mistake apparent from the record in that a ground raised in the memorandum of appeal before…

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