REGENT COMPUTRONICS PVT. LTD.

MEPCO INDUSTRIES LTD Appellant

V/S

COMMISSIONER OF INCOME TAX Respondents

Referred Judgements :-

DEVA METAL POWDERS (P) LIMITED VS. COMMISSIONER,TRADE TAX,UTTAR PRADESH [REFERRED TO]
COMMISSIONER OF INCOME TAX HYDERABAD JANAK STEEL TUBES PRIVATE LIMITED VS. P J CHEMICALS LTD [REFERRED TO]
SAHNEY STEEL AND PRESS WORKS LIMITED HYDERABAD VS. COMMISSIONER OF INCOME TAX A P I HYDERABAD [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE CALCUTTA VS. ASCU LIMITED CALCUTTA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PONNI SUGARS AND CHEMICALS LTD [REFERRED TO]
JIYAJEERAO COTTON MILLS LTD VS. INCOME TAX OFFICER C WARD [REFERRED TO]
A SETHUMADHAVAN VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SANTHA S SHENOY VS. UNION OF INDIA [REFERRED TO]
KIL KOTAGIRI TEA AND COFFEE ESTATES COMPANY LIMITED VS. INCOME TAX APPELLATE TRIBUNAL [REFERRED TO]

JUDGEMENT

(1.) Heard learned Counsel on both sides.

(2.) Leave granted.

(3.) The short question which arises in the facts and circumstances of these appeals is: whether it was open to the Commissioner of Income Tax to rectify its own order under Section 154 of the Income Tax Act, 1961, on the basis of the judgement of this Court (later judgement) in the case of Sahney Steel and Press Works Limited and OTHERS v. Commissioner of Income Tax reported in, (1997) 228 I.T.R. 253 In short, in these appeals, we are concerned with the scope of Section 154 of the Act.

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MEPCO INDUSTRIES LTD Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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