9911796707
TMI Blog1991 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... or our consideration under section 256(1) of the Income-tax Act, 1961, which reads as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the provisions of section 154 of the Income-tax Act, 1961, are applicable ? " In the course of the assessment proceedings, weighted deduction under section 35B was allowed to the petitioner. Subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessee contended that the order of assessment stood merged with the appellate order, and if so, the assessing authority was not competent to amend such an order. For this proposition, learned counsel relied upon the decision of this court in the case of CIT v. Hindustan Aeronautics Ltd. [1986] 157 ITR 315, a Full Bench decision of this court. The question raised before the Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. A new plea which can be permitted by this court should arise from proved facts as found in the order of the Appellate Tribunal. In the instant case, that is not the position. Therefore, the request of learned counsel for the assessee that he may be permitted to raise his plea, relying upon the doctrine of merger, cannot be granted. No other question was argued and consequently the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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