Willis Processing Services India P. Ltd. v. Dy. CIT

INCOME TAX ACT, 1961

--Appeal [Tribunal]--Rectification under section 254(2)Findings of Tribunal on merits--For assessment years 2000-01 to 2003-04 deduction under section 10A was allowed on 'V' unit by AO and for assessment years 2004-05 and 2005-06, AO restored the allowance after disallowing certain charges from export turnover. However, for 2004-05 and 2005-06 both the lower appellate authorities allowed assessee's claim in full. For assessment year 2006-07, Tribunal remanded issue for computation of deduction after, in principle, allowing the same. For assessment year 2007-08 Tribunal also remanded the issue. Assessee filed miscellaneous application contending that once the claim of assessee under section 10A was allowed in formation of 'V' unit in first year, it could not be disallowed by the Tribunal in subsequent years. Held: Not acceptable. The finding had been given on examination and analysis of the facts and assessee had not pointed out in miscellaneous application, any factual mistake, in the facts considered by the Tribunal. Application under section 254(2) could not be allowed on decision of merits by Tribunal to review the case once again.