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TMI Blog2012 (9) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent-assessee. 2. This Commissioner of Income Tax has preferred this Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) against the order dated 7.4.2000, passed by the Income Tax Appellate Tribunal, Allahabad Bench 'A', Allahabad, as well as the order of Commissioner of Income Tax (Appeals), Lucknow in respect of assessment years 1987-88 to 1992-93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the system of accounting followed by the assessee, and are neither mercantile nor cash. He accordingly recomputed the income on cash basis. Aggrieved both the revenue and the assessee filed appeals before the Income Tax Appellate Tribunal, Allahabad. The Members of the Tribunal differed on some of the questions of law raised before them, and referred seven questions (four questions arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal dated 26.03.1998. The order dated 7.4.2000, is not a final order of the Tribunal. It is an order passed on the rectification application of the department, to rectify the order, which is the opinion of the Third Member. He submits that the order dated 26.03.1998, is the opinion of Third Member of the Tribunal on which consequential order was required to be passed by the Members of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssigned Members would have faced difficulty in making the consequential orders and thus appeal against the order rejecting the application for rectification of the order is maintainable. 7. An appeal under Section 260-A of the Act lies to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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