2003 (6) TMI 7

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..... sible under the law - In fact, in the present case a finding in favour of the respondent-assessee was already recorded in the main order passed by the Tribunal on July 13, 2001. The said main order passed by the Tribunal on July 13, 2001, was not challenged by the Revenue at any stage. In fact, the Tribunal has already recorded a finding against the Revenue but the operative part of the order was .....

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..... ewing the earlier order which is not permissible under the law. Reliance has been placed on a judgment of this High Court reported in Dr. Hukumchand Marothi v. CIT [2002] 254 ITR 602. After having gone through the said judgment, we are of the opinion that it is not applicable to the facts of the instant case. In fact, in the present case a finding in favour of the respondent-assessee was already r .....

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