2003 (6) TMI 7 - HC - Income Tax

Review - order was not detailed due to a bona fide mistake - In impugned order application preferred by the respondent-assessee u/s 254(2), has been allowed. Revenue contend that this course amounts to reviewing the earlier order which is not permissible under the law - In fact, in the present case a finding in favour of the respondent-assessee was already recorded in the main order passed by the Tribunal on July 13, 2001. The said main order passed by the Tribunal on July 13, 2001, was not challenged by the Revenue at any stage. In fact, the Tribunal has already recorded a finding against the Revenue but the operative part of the order was not detailed due to a bona fide mistake. By the impugned order the operative part of the earlier order has been clarified. Against such an order we find that no appeal would be maintainable as no substantial question of law is involved in the said appeal.

Summary

The High Court of Madhya Pradesh dismissed an appeal by the Revenue under section 260A of the Income-tax Act, 1961. The appeal was against an order passed by the Income-tax Tribunal, Indore, which clarified the operative part of an earlier order in favor of the respondent-assessee. The High Court found no substantial question of law involved and dismissed the appeal.