CHAMPA LAL CHOPRA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS special appeal is directed against the judgment of the learned single judge dated May 7, 1986, whereby the learned single judge has set aside the order of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as "the Tribunal"), dated October 15, 1985, granting the application of the assessee under Section 254(2) of the Income-tax Act, 1961, for rectification of mistake.

(2.) THE facts giving rise to the instant appeal are that a survey was conducted in the premises of the assessee, namely, Champalal, the karta of a Hindu undivided family, under Section 133A on August 18, 1979. THE Income-tax Officer after investigation assessed the income of the assessee and made an addition of Rs. 80,000 in the income for the assessment year 1978-79. THE appeal against the said order of assessment was dismissed by the Appellate Assistant Commissioner. On further appeal, the Tribunal dismissed the same by order dated July 26, 1984.

(3.) A reading of Sub-section (2) of Section 254 of the Act makes it clear that its scope and ambit is limited. It restricts to rectify the mistakes apparent from the record. Thus, in the normal course, the power of rectification cannot be extended for recalling the entire order, obviously it would mean passing of a fresh order. That does not appear to be the legislative intent. However, in a given case where the factual mistake is so apparent that it becomes necessary to correct the same, the Tribunal would be justified in not only correcting the said mistake by way of rectification but if the judgment has proceeded on the basis of that fact, it would be justified in recalling such order and posting for hearing.