DCIT,Circle-22, Kolkata, Kolkata V. Smt Uttara Ghosh, Kolkata

MA 87/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9140 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 24-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI MAHAVIR SINGH , J.M.] M.A. NO. 87/KOL./2012 (IN I.T.A. NO.: 1407/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA...APPLICANT -VS.- UTTARA GHOSH, C/O. MR. MONI GUPTA, 22B, MANDAVILLE GARDENS, FLAT NO. 8A, KOLKATA-700 019..RESPONDENT [PAN : ADVPG 3191 N] & M.A. NO. 88/KOL./2012 (IN I.T.A. NO.: 1346/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SUNIT KUMAR DEY, 33, NILMONI SHONE STREET, BHADRAKALI, BHATPARA, HOOGHLY-712 232. RESPONDENT [PAN : ADNPD 9340 C] & M.A. NO. 89/KOL/2012 (IN I.T.A. NO.: 1347/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- VARSHA CHOWDHURY,, 164/C/50, PRRINCE ANWAR SHAH ROAD, 2 ND FLOOR, LAKE GARDENS, KOLKATA-700 045. RESPONDENT [PAN : ABWPC 0215 C] & M.A. NO. 90/KOL./2012 (IN I.T.A. NO.: 1348/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 2 CIRCLE-22, KOLKATA....APPLICANT -VS.- SRI RABINDR NATH MISHRA,, 67A, G.T. ROAD (N), SALKIA, HOWRAH-711 106. RESPONDENT [PAN : AWEPM 9656 G] & M.A. NO. 91/KOL./2012 (IN I.T.A. NO.: 1349/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SMT. GEETA JONES, 20C, PARAMHANSA DEB ROAD, KOLKATA-700 027..R ESPONDENT [PAN : ACEPJ 2943 F] & M.A. NO. 92/KOL./2012 (IN I.T.A. NO.: 1350/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SHREE KANT RAI,, C/O. ARVIND KUMAR SINGH, 67/26, STRAND ROAD, KOLKATA-700 0062..RES PONDENT [PAN : ACIPR 0769 F] & M.A. NO. 93/KOL./2012 (IN I.T.A. NO.: 1351/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT VS.- SMT. PARVATHY CHANDRAN, FLAT 3C, PREMAYAN BUILDING, 63A, CHARU CHANDRA PLACE (WEST), KOLKATA-700 033..RESPONDENT [PAN : ACTPC 3727 H] & M.A. NO. 94/KOL./2012 (IN I.T.A. NO.: 1352/ KOL. / 2011) M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 3 ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SHRI JAGDISH RAM, FLAT NO. 300E, 3 RD FLOOR, 26, MAKARSAHA ROAD, KADAMTALA, HOWRAH-711 104 .RESPONDENT [PAN : AFQPR 9496 C] & M.A. NO. 95/KOL./2012 (IN I.T.A. NO.: 1353/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SMT. SOMA PAL, 9A/3, RISHI BANKIM CH. ROAD, DUM DUM, KOLKATA-700 028... RESPONDENT [PAN : AEJPP 9080 N] & M.A. NO. 96/KOL./2012 (IN I.T.A. NO.: 1354/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SHRI SHANKAR NATH BATTACHARYA, 466(223) SASANKA SEKHAR BOSE SARANI, BAIDYABATI, HOOGHLY-712 222.. RESPONDENT [PAN : AELPB 3639 M] & M.A. NO. 97/KOL./2012 (IN I.T.A. NO.: 1355/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT VS.- M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 4 SHRI ASHOK KUMAR GHOSAL, 72, NIMTA NIDHKUL ROAD, KOLKATA-700 049.. RESPONDENT [PAN : ADXPG 0209 K] & M.A. NO. 98/KOL./2012 (IN I.T.A. NO.: 1356/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SHRI ASHOK KUMAR RAY, 55/A/14, M.J. ROAD, SHRIRAMPUR-712 249. RESPONDENT [PAN : ACIPR 0848 M] & M.A. NO. 99/KOL./2012 (IN I.T.A. NO.: 1357/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SMT. ARPITA GHOSH, PUKURTALA SARVODAY PARK, DUILLA, MOURIGRAM, HOWRAH-711 302... RESPOND ENT [PAN : AEBPG 3555 K] & M.A. NO. 100/KOL./2012 (IN I.T.A. NO.: 1358/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SHRI ACHINTA KUMAR GHOSH, PAKURTALA SARVODAY PARK, DULLY BAGANI PARA, HOWRAH-711 302.. RESPO NDENT [PAN : ACWPG 2827 M] & M.A. NO. 101/KOL./2012 (IN I.T.A. NO.: 1359/ KOL. / 2011) M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 5 ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI BISWANATH SUR, BARASAT DASABHUJATALA, P.O. CHANDANNAGAR, HOOGHLY-712 136.. RESP ONDENT [PAN : AISPSS 5703 J] & M.A. NO. 102/KOL./2012 (IN I.T.A. NO.: 1360/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI MAHESHWAR RAUL,, CHINGUDEPUR, P.O. NALANGA, V-A-BARIKPUR BAZAR, DIST.BHADRAK, ORISSA-756... RESPONDEN T [PAN : ADCPR 3532 K] & M.A. NO. 103/KOL./2012 (IN I.T.A. NO.: 1361/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI SUJIT KUMAR BHATTACHARYYA, 9/1/1, KALI BANERJEE LANE, HOWRAH-711 101.. RESPONDENT [PAN : ACXPB 7299 P] & M.A. NO. 104/KOL./2012 (IN I.T.A. NO.: 1362/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI SHYAM NARAYAN UPADHYAY, 20, SHIV KRISHNA DAW LANE, KOLKATA-700 054 .. RESPONDENT [PAN : AAFPU 4668 K] M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 6 & M.A. NO. 105/KOL./2012 (IN I.T.A. NO.: 1363/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI MALAY RAY, 106/3, BHAHMO SAMAJ ROAD, KOLKATA-700 034. RESPONDENT [PAN : ACIPR 0853 J] & M.A. NO. 106/KOL./2012 (IN I.T.A. NO.: 1364/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SMT. RITA MAJUMDER, FLAT NO. A-2, 2 ND FLOOR, P-1/17, BANERJEE PARA ROAD, KOLKATA-41. RESPONDENT [PAN : ADMPM 8648 M] & M.A. NO. 107/KOL./2012 (IN I.T.A. NO.: 1365/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.... APPLICANT -VS.- SRI ASHOK KUMAR DAS, BAIDYA PARA (W), BAIDYABATI, HOOGHLY-712 222 RESPONDENT [PAN : ACMPD 9980 A] & M.A. NO. 108/KOL./2012 (IN I.T.A. NO.: 1366/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SHYAM NARAYAN SINGH YADAV, 66/D/5, PRBHAS NAGAR, SERAMPORE-712 249... RESPONDENT M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 7 [PAN : AAIPY 6866 E] & M.A. NO. 109/KOL./2012 (IN I.T.A. NO.: 1367/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- RANAJIT CHATTERJEE, RD-6/2, RAGHUNATHPUR, KOLKATA-700 059. RESPONDENT [PAN : ABWPC 0227 G] & M.A. NO. 110/KOL./2012 (IN I.T.A. NO.: 1368/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SMT. SHILA DUTTA (L/H. SUNIL DUTTA), LALBAGAN, BELTALA, P.O. CHANDANNAGAR, HOOGHLY-712 136 . RESPONDENT [PAN : KGUPD 9439 N] & M.A. NO. 111/KOL./2012 (IN I.T.A. NO.: 1369/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SRI PARAS NATH PANDEY, 18 BHAIRAB DUTTA LANE, 2 ND FLOOR, NANDIBAGAN, SALKIA, HOWRAH RESPONDENT [PAN : AEJPP 9085 K] & M.A. NO. 112/KOL./2012 (IN I.T.A. NO.: 1370/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA...APPLICANT -VS.- TARAKESHWAR RAI, M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 8 44, P.K. BANERJEE ROAD, HOWRAH(SOUTH)-711 101. RESPONDENT [PAN : ADHPR 9482 R] & M.A. NO. 113/KOL./2012 (IN I.T.A. NO.: 1371/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA...APPLICANT -VS.- SMT. KEYA MUKHERJEE, 77, LIBRARY ROAD, BHADRESWAR, HOOGHLY-712 124. RESPONDENT [PAN : AEZPM 3905 K] & M.A. NO. 114/KOL./2012 (IN I.T.A. NO.: 1372/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SRI DEBABRATA CHATTERJEE, WEST PANSIL, SADHUR MORE, P.O. PANSILA, SODEPUR, 24-PARGANAS(N)-700 112.. RESPONDE NT [PAN : ABWPC 0221A] & M.A. NO. 115/KOL./2012 (IN I.T.A. NO.: 1373/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- BABLU ROY, 17, GHOSHPARA LANE, P.O. BHADRAKALI, HOOGHLY-712. RESPONDENT [PAN : ACIPR 0764 J] & M.A. NO. 116/KOL./2012 (IN I.T.A. NO.: 1374/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 9 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SHRI TARAKESHWAR PANDEY, 11, SANTANU MISTRY LANE, 3 RD FLOOR, SALKIA, HOWRAH-711 106.. RESPONDENT [PAN : AFMPP 1960 M] & M.A. NO. 117/KOL./2012 (IN I.T.A. NO.: 1375/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SRI SUBRATA BANERJEE, RADHA APARTMENT, 1 ST FLOOR, FLAT-A-2, 14/2, MIDDLE ROAD, KOLKATA-700 075. RESPONDENT [PAN : AEFPB 0744 R] & M.A. NO. 118/KOL./2012 (IN I.T.A. NO.: 1376/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.APPLICANT -VS.- SRI PRADEEP KUMAR CHOWDHURY, AG-12, SECTOR-2, SALT LAKE CITY, KOLKATA-700 091. RESPONDENT [PAN : ACNPC 4573 H] & M.A. NO. 119/KOL./2012 (IN I.T.A. NO.: 1377/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA...APPLICANT -VS.- HARI SHANKAR PANDEY, 306, SUBHAS NAGAR HOUSING COMPLEX, PRAVASH NAGAR, RISHRA-712 249. RESPONDEN T [PAN : AFSPP 9949 Q] & M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 10 M.A. NO. 120/KOL./2012 (IN I.T.A. NO.: 1378/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SMT. RUMA RAY, 60A, ASHOK AVENUE, KOLKATA-700 040. RESPONDENT [PAN : ADKPR 5602 G] & M.A. NO. 121/KOL./2012 (IN I.T.A. NO.: 1379/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- PANCHANAN MUKHERJEE, 66, RAM SITA GHAT STREET, PO BHADRAKALI, HOOGHLY-712 232 RESPONDENT [PAN : AEWPM 9782 P] & M.A. NO. 122/KOL./2012 (IN I.T.A. NO.: 1380/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SHILPI BHATTACHARJEE, 69, CHANDI GHOSH ROAD, KOLKATA-700 040.. RESPONDENT [PAN : ACXPB 7274 N] & M.A. NO. 123/KOL./2012 (IN I.T.A. NO.: 1381/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA..APPLICANT -VS.- SHRI GANESH CHANDRA TOSH, LALBAGAN, BARA PUKUR DHAR, M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 11 CHANDANNAGAR, HOOGHLY-712 136. RESPONDENT [PAN : ABRPT 4981 D] & M.A. NO. 124/KOL./2012 (IN I.T.A. NO.: 1382/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA.APPLICANT -VS.- SRI PARITOSH NAN, 3, BARABAZAR OLD POST OFFICE STREET, CHANDANNAGAR, HOOGHLY-712 136.. RESPONDENT [PAN : ABFPN 2523 D] & M.A. NO. 125/KOL./2012 (IN I.T.A. NO.: 1383/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA...APPLICANT -VS.- SURENDRA NATH PANDEY, 18, BHAIRAB DUTTA LANE, NANDIBAGAN, SALKIA, HOWRAH... RESPONDENT [PAN : AEJPP 9077 K] & M.A. NO. 126/KOL./2012 (IN I.T.A. NO.: 1559/ KOL. / 2011) ASSESSMENT YEAR : 2004-05 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA....APPLICANT -VS.- SMT. PUSHPITA BISWAS, 301, PRINCE ANWAR SHAH ROAD, KOLKATA-700 045.. RESPONDENT [PAN : ACXPB 7283 K] FOR THE APPLICANTS : SHRI K.N. JANA, A.R. FOR THE RESPONDENT : SHRI B.K. GHOSH & SHRI P . DEY, D.R. DATE OF HEARING : 21.09.2012 DATE OF PRONOUNCEMENT : 21.09.2012 M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 12 ORDER PER PRAMOD KUMAR : BY WAY OF THESE RECTIFICATION PETITIONS, THE APPLI CANT POINTS OUT CERTAIN ALLEGED MISTAKES APPARENT ON RECORD, IN OUR ORDER DATED 30 TH MARCH, 2012, AND PRAYS FOR THE FOLLOWING RELIEF :- (A) THAT THE CASE LAW SAIL DSP VR EMPLOYEES ASSOC IATION 1998 VS.- UNION OF INDIA & OTHERS (262 ITR 638) IS AMPLY DIST INGUISHABLE AND, THEREFORE, THE FINDING THAT THIS CASE LAW IS BINDIN G IN THESE CASES MAY KINDLY BE RECONSIDERED. (B) THAT THE DIRECTION TO THE ASSESSING OFFICER TO GIVE RELIEF TO THE APPELLANT ASSESSEES MAY KINDLY BE REVISITED IN THE LIGHT OF PRAYER MADE IN SUB-PARA (A) ABOVE. (C) THAT THE ASSESSING OFFICER MAY BE PERMITTED TO DISPOSE THE ASSESSEES RECTIFICATION PETITIONS WHICH NOW BECOME PENDING- A FTER RECONSIDERING ALL RELEVANT FACTS OF THE CASE AND MERIT OF THE ASS ESSEES PETITION. 2. THE APPLICANT HAS POINTED OUT DISSIMILARITIES BE TWEEN THE FACTS OF THESE CASES AND THAT OF SAIL DSP VR EMPLOYEES ASSOCIATION VS.- UNION OF IN DIA (262 ITR 638), AND SUBMITS THAT THE RATIO OF THIS CASE WOULD NOT APPLY TO THE CASES DECIDED BY US. IT IS ALSO POINTED OUT THAT UNLESS ALL THE REQUIREMENTS OF RULE 2BA ARE NOT SAT ISFIED, EXEMPTION UNDER SECTION. 10(10C) CANNOT BE GRANTED. IN SUBSTANCE, THUS, THE ORDER OF THE TRIBUNAL IS CLEARLY CONTRARY TO LAW. ON THE STRENGTH OF THESE SUBMISSIONS, WE ARE URGED TO RECALL OUR ORDER DATED 30 TH AUGUST, 2012. LEARNED COUNSEL FOR THE ASSESSEE, ON THE OTHER HAND , SUBMITS THAT NEITHER THERE IS ANY MISTAKE IN THE ORDER OF THE TRIBUNAL, NOR, IN THE GARB OF RECT IFICATION. THIS ORDER CAN BE REVIEWED ANY WAY. ELABORATE WRITTEN SUBMISSIONS ARE ALSO FILED BY THE LEARNED COUNSEL. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS, PERUSED TH E MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CASE AS ALSO THE A PPLICABLE LEGAL POSITION. 4. IT IS IMPORTANT TO BEAR IN MIND THAT SHORT LEGAL PROPOSITION, FOR WHICH RELIANCE WAS PLACED BY US ON SAIL DSP VR EMPLOYEES ASSOCIATION (SUPRA), WAS THAT THE PROVISIONS OF SECTION 10(10C) ARE TO BE INTERPRETED IN A MANNER BENEFICIAL TO THE OPTEE FOR RETIREMENT, IF THERE IS ANY AMBIGUITY. THIS PROPOSITION IS NOT FACT SPECIFIC AND IT CANNO T THERE BE SAID THAT BECAUSE FACTS OF M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 13 THE SAID CASE WERE DIFFERENT VIS--VIS FACTS OF CAS ES BEFORE US. THIS LEGAL PROPOSITION WILL HAVE NO APPLICATION. IT WAS IN THIS BACKDROP THAT WE CON CLUDED AS FOLLOWS :- 8. LET US NOW TAKE NOTE OF A THIRD MEMBER DECISION OF THIS VERY TRIBUNAL IN THE CASE OF DCIT VS.- KRISHNA GOP AL SAHA (121 ITD TM 368) WHEREIN THE ASSESSEE WAS A FORMER EMPLO YEE OF STANDARD CHARTERED BANK AND ADMITTEDLY THE VOLUNTAR Y RETIREMENT SCHEME OFFERED BY THE SCB WAS NOT IN CONFORMITY WIT H RULE 2BA OF THE INCOME TAX RULES (AS NOTED IN PARAGRAPH 3.1 OF THE LEAD ORDER). YET, THE THIRD MEMBER DECISION WAS THAT TO THE EXTENT OF RS.5,00,000/- THE ASESSEE WAS ELIGIBLE FOR DEDUCTIO N U/S. 10(10C). IN COMING TO THIS CONCLUSION, THE TRIBUNAL, INTER A LIA, TOOK NOTE OF HONBLE JURISDICTIONAL HIGH COURTS GUIDANCE IN THE MATTER. WHAT IS HELD BY THE TRIBUNAL IN THIS THIRD MEMBER DECISI ON IS AT THE MINIMUM A POSSIBLE VIEW OF THE MATTER, AND SO FAR A S THIS DIVISION BENCH IS CONCERNED A BINDING JUDICIAL PRECEDENT. 9. NO DOUBT IN A NORMAL SITUATION, SO FAR AS MATTER S CAPABLE OF TWO VIEWS BEING TAKEN WILL BE OUTSIDE THE AMBIT OF SECTION 154. HOWEVER, RIGHT NOW, WE ARE DEALING WITH INTERPRETAT ION OF SECTION 10(10C) AND SO FAR AS THIS INTERPRETATION IS CONCER NED, LAW LAID DOWN BY HONBLE CALCUTTA HIGH COURT IS THAT AN INTE RPRETATION IN FAVOUR OF THE ASSESEE IS TO BE ADOPTED. THE REAL QU ESTION, THEREFORE, IS WHETHER OR NOT THESE DECISIONS OF HONBLE JURISD ICTIONAL HIGH COURT CAN BE SUBJECT MATTER OF RECTIFICATION UNDER SECTION 154. ON THIS QUESTION, WE FIND GUIDANCE FROM HONBLE SUPREM E COURTS JUDGMENT IN THE CASE OF ACIT VS.- SAURASHTRA KUTCH STOCK EXCHANGE LTD. (305 ITR 227) WHEREIN THEIR LORDSHIPS HAVE HELD THAT NON-CONSIDERATION OF A JUDGMENT OF HONBLE JUR ISDICTIONAL HIGH COURT IS ALSO A MISTAKE APPARENT ON RECORD, WH ICH CAN BE RECTIFIED UNDER SECTION 154. WHAT FOLLOWS, INTER AL IA, IS THAT IN A SITUATION IN WHICH HONBLE JURISDICTIONAL HIGH COUR T IS NOT FOLLOWED, SUCH A NON-CONSIDERATION IS CLEARLY A MIS TAKE APPARENT ON RECORD. THAT IS PRECISELY WHAT HAS HAPPENED IN T HIS CASE. THE ASSESSING OFFICER DISREGARDED HONBLE JURISDICTIONA L HIGH COURT IN THE CASE OF SAIL DSP VR EMPLOYEES ASSOCIATION ( SUPRA), ON THE GROUND THAT THIS ISSUE HAS ALREADY BEEN DECIDED IN ASSESSMENT ORDER AND, THEREFORE, IT CANNOT BE RECONSIDERED, EV EN IN THE LIGHT OF HONBLE JURISDICTIONAL HIGH COURTS DECISION. LEARN ED CIT(A), ON THE OTHER HAND, REFERRED TO AN ASPECT OF THE SAID D ECISION. IN OUR M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 14 CONSIDERED VIEW, WHAT OUGHT TO HAVE BEEN EXAMINED B Y THE ASSESSING OFFICER WAS WHETHER, IN THE LIGHT OF THE PRINCIPLES LAID DOWN BY HONBLE JURISDICTIONAL HIGH COURT, THE INTE RPRETATION CANVASSED BY THE ASSESSEE COULD BE ACCEPTED AS ONE OF THE POSSIBLE VIEWS OF THE MATTER. THAT EXERCISE HAS NOT BEEN DON E. 10. FOR THE REASONS SET OUT ABOVE, WE VACATE THE OR DERS OF THE AUTHORITIES BELOW. HAVING REGARD TO THE FACT THAT T HE ISSUE WAS COVERED IN FAVOUR OF THE ASSESSEE BY A THIRD MEMBER DECISION OF THIS TRIBUNAL IN THE CASE OF KRISHNA GOPAL SAHA (SU PRA), WHICH CONSTITUTED A POSSIBLE INTERPRETATION, AND WHICH, I N THE LIGHT OF SAIL DSP VR EMPLOYEES CASE (SUPRA) OUGHT TO HAVE BE EN ADOPTED BY THE ASSESSING OFFICER, WE UPHOLD THE GRIEVANCE O F THE ASSESSEE. THE ASSESSING OFFICER IS ACCORDINGLY DIRECTED TO GI VE RELIEF. 5. IT IS THUS CLEAR THAT THE RELIEF GRANTED BY US I S NOT ON ACCOUNT OF SAIL, DPS VR EMPLOYEE ASSOCIATIONS CASE (SUPRA) DECISION ON MER ITS OR ON THE QUESTIONS OF OUR FINDINGS ABOUT AMBIGUITY. THE RELIEF GRANTED IS A SHORT LEGA L PROPOSITION RELATING TO INTERPRETATION, AS LAID DOWN BY HONBLE JURISDICTIONAL HIGH COURT. WE SEE N O ERROR IN THE SAME, MUCH LESS AN ERROR APPARENT ON RECORD WHICH CAN BE RECTIFIED UNDER SEC TION 254(2) OF THE ACT. 6. FOR THE REASONS SET OUT ABOVE, WE SEE NO LEGALLY SUSTAINABLE MERITS IN THE RECTIFICATION PETITION FILED BY THE APPLICANTS. WE DISMISS THE SA ME. 7. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/ 09 /2012. SD/- SD/- [ MAHAVIR SINGH ] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21/ 09/ 2012 M.A. NOS. 87-126/KOL./2012 (ARISING OUT OF ITA NOS. 1407, 1346-1383, 1559/KOL. /2011) 15 COPY OF THE ORDER FORWARDED TO: 1. APPLICANTS 2 RESPONDENTS 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.