2007 (3) TMI 771

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..... ax Appellate Tribunal, Delhi Bench E in MA No. 375 (Del.)/05 in ITA No. 3473 (Del.)/98 relevant for the assessment year 1994-95 and MA No. 376 (Del.)/05 in ITA No. 2621 (Del.)/2000 relevant for the assessment year 1996-97. 2. The Tribunal had, on the merits of the case, passed an order dated 14-6-2004 deciding the appeal against the assessee. 3. Feeling aggrieved, the assessee preferred an .....

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..... that rectification was not possible without re-hearing and re-adjudicating the entire subject-matter of the appeal. In other words, the contents of the application went well beyond the powers conferred on the Tribunal under section 254(2) of the Act. 7. We are of the opinion that on these facts, no substantial question of law arises for our consideration. Moreover, it is seen that the rectific .....

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