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TMI Blog1992 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax, Orissa, and the Income-tax Officer, Ward A, Sambalpur, call in question the legality of the order passed by the Income-tax Appellate Tribunal, Cuttack Bench (hereinafter referred to as " the Tribunal "), in purported exercise of its powers tinder section 254(2) of the Income-tax Act, 1961 (in short " the Act "). The background facts are as follows : One, Shri H. K. Phool (opposite party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) was not justified in remanding the matter for further enquiry. An application under section 254(2) of the Act was filed before the Tribunal, inter alia, on the ground that there were certain basic mistakes in the order of the Tribunal dated May 22, 1989, which required rectification. The application was numbered as M. A. No. 10/CTK of 1989. By order dated March 6, 1990, the application was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 254(2) has not been kept in view by the Tribunal and, in reality, the Tribunal has reconsidered the appeal on merits which is not permissible. It is also urged that the second application for rectification was not maintainable in law. Learned counsel for the assessee, however, submitted that the factual aspects clearly indicate that the Tribunal, while disposing of the appeal and the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. " The " appeal " referred to in the provision is one filed under section 253. Therefore, the order which can be rectified must be one which has been passed by the Tribunal in an appeal filed under section 253. In our view, an order rejecting an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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