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TMI Blog2010 (7) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... h the original order passed That finding was based on records produced by the Revenue in justification of the assessment order passed by the Assessing Officer and therefore, now it cannot be contended that it is vitiated on account of error on the face of the record - Exercise of power under section 254(2) of the Act by the Tribunal in recalling the entire order amounted to passing a fresh order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is that against the order of assessment which was confirmed by the first appellate authority, the petitioner preferred an appal before the Income-tax Appellate Tribunal and the Tribunal on consideration of the grounds taken by the appellant, upon hearing both sides and considering the materials available on record, partly allowed the appeal by recording its finding in paragraph 27 of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the said finding is liable to be set aside. The case of the Revenue was accepted by the Appellate Tribunal and the order passed in the appeal was set aside with a direction to hear the appeal afresh on the merits in due course. 4. The said order passed by the Tribunal on the miscellaneous petition is challenged in the present writ petition contending that the Tribunal has exceeded its j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, supports the impugned order contending that exercise of power by the Tribunal is in conformity with the factual aspects as the assessee had misled the Tribunal in deleting the addition to the tune of Rs. 17,17,205. 6. With reference to the aforesaid legal contentions, we have carefully examined the correctness of the order passed by the Tribunal in recalling the order passed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in recalling the entire order amounted to passing a fresh order in appeal which is not permissible. 8. Therefore, the legal contention urged by the assessee that the impugned order is vitiated on the ground of exercise of power by the Tribunal beyond its scope and ambit is accepted. The writ petition is allowed in part and the impugned order under annexure 2 in so far as it relates to setting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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