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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: AJAY ICE AND COLD STORAGE
Court Name: Allahabad High Court Judge(s): Markandey Katju, Om Prakash Title: COMMISSIONER OF INCOME-TAX vs AJAY ICE AND COLD STORAGE Case No.: Income-tax Application No,152 of 1995 Date of Judgment:1996-02-19 Reported As: 1998 PTD 507 Result: Application allowed
JUDGMENT
JUDGMENT ' This is a an application under section 256(2) of the Income Tax Act, 1961, filed by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following question to this Court for its opinion: "Whether the Tribunal was correct in law in entertaining the rectification application on the ground that there was a mistake apparent from record in their earlier order, dated January 22, 1993, irrespective of the fact that it was a review application and the Tribunal has exceeded its jurisdiction within the meaning of section 254(2) of the Income Tax Act, 1961?" ' Inasmuch as the abovementioned question is a question of law in our opinion, we direct the Appellate Tribunal to refer the same to draw up a statement of the case and refer the same to this Court for its opinion. ' The application is allowed.