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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Power of - Assessment year 1974-75 and 1976-77 If mistakes, which have been pointed out, go to root of matter, it is discretion of Tribunal to correct mistakes in facts of /order or operative portion of order or hear appeal de novo [In favour of assessee] The Tribunal has power to rectify the mistakes which are apparent on the record. If the mistakes, which have been pointed out, go to the root of the matter, it is the discretion of the Tribunal to correct the mistakes in the facts of the /order or operative portion of the order or hear the appeal de novo. In such a case, the Tribunal, having exercised its discretion to hear the appeal de novo cannot be said to have exercised the power without jurisdiction. Bharatji Agarwal, A. Kumar, G. Krishna, R.K. Agarwal, S. Chopra and S. Srivastavafor the Appellant. D.C. Chaturvedi for the Respondent. JUDGMENT The Income-tax Appellate Tribunal, Allahabad has referred the following questions of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this court : "1. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct in law in holding that the mistakes pointed out by the assessee had really crept in the order of the Income-tax Appellate Tribunal and that such mistakes went to the root of the matter ? 2. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct in law in ordering that the appeal be heard de novo ? 3. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal had powers to recall and quash its own order in I.T.A. Nos. 760, 761 and 762 (Alld) of 1978-79 dated November 29, 1978 and in directing that the appeal be heard de novo on the merits ? 4. Whether on the facts and in the circumstances of the case, it can be said that the Income-tax Appellate Tribunal's order dated November 20, 1978 in I.T.A. Nos. 760, 761 and 762 (Alld) of 1978-79 had become final and that it was not entitled to revise its decision in a subsequent proceedings on the basis of an application filed…

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