Supreme Court of India
Mis Hind Wire Industries Ltd. v. The Commissioner of Income Tax, West Bengal-v
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What the Court ordered
We are of the opinion that the view taken by the Tribunal in the present case is the correct one.
Judgment, page 10
From the headnote
Income Tax Act, 1961-Section 154(7) as it stood on 21st Sepember, 1979--Expression 'from the date of the order sought to be amended'-lnter- pretation of-Word 'order' would mean any order including amended or rec- lifted order. c The appellant assessee was assessed for income-tax originally under the assessment order dated 21st September, 1979. The assessee filed a petition for rectification of the assessment order U/s 154 of the Income Tax Act. The assessment order was rectified on 12th July, 1982. Thereafter, the assessee again applied for rectification of the fresh order on 4th July, 1986.
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