{"id":136,"date":"2008-09-15T16:30:56","date_gmt":"2008-09-15T16:30:56","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=136"},"modified":"2008-09-15T16:30:56","modified_gmt":"2008-09-15T16:30:56","slug":"acit-vs-saurashtra-kutch-se-supreme-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/acit-vs-saurashtra-kutch-se-supreme-court\/","title":{"rendered":"ACIT vs. Saurashtra Kutch SE (Supreme Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=85\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p>Where the Tribunal had dismissed the appeal filed by the assessee by holding that it was not entitled to exemption u\/s 11 and subsequently, on an application filed by the assessee u\/s 254(2), recalled the said order on the ground that it had not considered a judgement of the jurisdictional High Court and that there was a mistake apparent from the record and the question arose whether such recall was justified, HELD, upholding the order of the Tribunal:<\/p>\n<p>(i) A mistake apparent from the record is one that is patent, manifest and self-evident and which does not require elaborate discussion of evidence or argument to establish it; <\/p>\n<p>(ii) The non-consideration of a decision of jurisdictional Court or of the Supreme Court is a &#8220;mistake apparent from the record&#8221; irrespective of whether such decision was rendered prior or subsequent to the rectification;<\/p>\n<p>(iiii) A judicial decision acts retrospectively because it is not the function of the Court to pronounce a `new rule&#8217; but to maintain and expound the `old one&#8217;. Judges do not make law; they only discover or find the correct law. A subsequent decision which alters the earlier one has to be applied retrospectively;<\/p>\n<p>(iv) Rectification of an order stems from the fundamental principle that justice is above all. It is exercised to remove the error and to disturb the finality. <\/p>\n<p>See also: <a href=\"http:\/\/www.itatonline.org\/downloads\/download.php?f=honda_siel_rectification_mistake.pdf\"><strong>Honda Siel vs. CIT<\/strong><\/a> (SC) &#038; <a href=\"http:\/\/www.itatonline.org\/downloads\/download.php?f=deva_metal_rectification_mistakes.pdf\"><strong>Deva Metal Products<\/strong><\/a> (SC).<\/p>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Where the Tribunal had dismissed the appeal filed by the assessee by holding that it was not entitled to exemption u\/s 11 and subsequently, on an application filed by the assessee u\/s 254(2), recalled the said order on the ground that it had not considered a judgement of the jurisdictional High Court and that there was a mistake apparent from the record and the question arose whether such recall was justified, HELD, upholding the order of the Tribunal:<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/acit-vs-saurashtra-kutch-se-supreme-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,7],"tags":[],"class_list":["post-136","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-supreme-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=136"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/136\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}