2004 (10) TMI 37

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..... e Income-tax Act, 1961, by the Commissioner of Income-tax (Appeals) when the order was the subject-matter of an appeal before the Tribunal?" At the request of learned counsel appearing for the parties, we are disposing of this appeal finally. Against the appellate order made by the Commissioner of Income-tax (Appeals) on January 28, 1997, an appeal preferred by the Revenue (being I.T.A. No. 2013/Delhi of 1997) for the assessment year 1993-94, was pending before the Tribunal at the time when the Commissioner of Income-tax (Appeals) made an order on June 4, 1999, under section 154 of the Income-tax Act. And, in view of this order it appears that the Tribunal also disposed of the said appeal by an order dated February 10, 2003. By an order .....

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..... led by the assessee was not maintainable inasmuch as, as contemplated under section 249(4) of the Act, the appeal could not have been admitted or could not have been entertained on the merits in view of the specific language of section 249(4)(a) of the Act. It may be noted that there is a complete recall of the order made by the appellate officer earlier. Section 154 of the Act reads as under: "154.(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,- (a) amend any order passed by it under the provisions of this Act; (b) amend any intimation or deemed intimation under sub-section (1) of section 143." Section 254(2) is also required to be considered at this juncture. .....

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..... riate forum but the Tribunal could not have reviewed the entire judgment delivered by it earlier in the garb of exercising its power under section 254(2). Accordingly, the answer required to be given in favour of the Revenue and against the assessee'. That was with regard to the powers to be exercised by the Income Appellate Tribunal. However, reading the language of sections 154 and 254, it appears that there is not much difference between the two and same principle would apply. In view of what is stated hereinabove, question is answered in favour of the assessee and against the Revenue. The order made by the Commissioner of Income-tax (Appeals) under section 154 of the Act on June 4,1999, and the order made by the Tribunal November 28, 2 .....

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