2013 (4) TMI 797

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..... ORDER PER A. MOHAN ALANKAMONY: This Misc. Application is filed by the assessee against the order of the Tribunal dated 28-09-2012 for the block period 01-04-1990 to 07-01-2000. The assessee has made an elaborate and descriptive submission with respect to the mistake in the order of the Tribunal which can be listed as under: (i) Ground No.1 to 8 of the appeal raised by the assesse .....

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..... Application of the assessee. 4. At the outset, we must mention that the order passed by the Tribunal on 28-09-2012 was on the limited issue of jurisdiction of the AO u/s 158BD of the Act because this case was recalled earlier in MA No.87/Ahd/2012 vide order dated 06-07-2012 to decide the issue for such limited purpose. Further, at the time of hearing the main issue raised before the Tribunal w .....

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..... ken note off by the bench while writing the order. Therefore it appears that a mistake has occurred in the order of the Tribunal and to rectify the same we hereby recall our order with respect to the limited issue to be adjudicated by virtue of the order in MA No.87/Ahd/2012 dated 06-07-2012. 5. In the result, the Misc. Application filed by the assessee is allowed. Order pronounced in the op .....

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