9911796707
TMI Blog2012 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... L KURESHI) 1. The assessee is in appeal against the judgment of the Tribunal dated 16.10.2009 raising following questions for our consideration:- "(1) Whether on facts and evidence on record the Tribunal is right in law in confirming the addition in appeal under Section 254(1) and in order passed under Section 254(2) of the Act of Rs.6,50,350/- towards alleged unaccounted income on presum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to block assessment proceedings for the period between 1.4.1990 to 5.9.2000. The Assessing Officer's order was challenged before the Commissioner. When the assessee was still aggrieved by the appellate order, further appeal was filed before the Tribunal. The Tribunal disposed of the appeal by an order dated 16.10.2008. The appellant feeling that the Tribunal did not consider number of contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in examining the evidence on record in the rectification application and giving reasons which were not available in the original order. The prayer of the appellant before the Tribunal in rectification application was for recalling the order in appeal and to rehear the appeal by the Tribunal. 4. Counsel for the appellant may be correct in pointing out that in the rectification application only pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue authorities is confirmed. Even if we entertain this appeal, ultimately, it would come back to requesting the Tribunal to recall both those orders and then to pass a fresh order on merits in appeal. In the instant case, only to complete such technicality, we are not inclined to entertain this appeal.
5. In the result, Tax Appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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