2009 (1) TMI 46

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..... unal has no jurisdiction to modify its own order in the garb of rectification – in view of circumstances of the case, held that the Tribunal was justified in rectifying the apparent error on the face of the record - rectification carried out by tribunal cannot be said to be in the nature of review - revenue’s petition is dismissed
SMT. RANJANA DESAI and J.P. DEVADHAR, JJ. Mr. R. B. Upadhyay fo .....

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..... ase rentals amounting to Rs.92,09,480/- which were taxed in the earlier years on accrual basis, but claimed to have become bad debts on account of the assessee being unable to recover the said amount. 4. By the assessment order dated 28/2/2001 the assessing officer disallowed the entire claim of the assessee in respect of bad debts written off by the assessee. 5. On appeal filed by the assessee, .....

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..... is found to be in the nature of income accruing to the assessee on some other basis than lease rentals.... " 7. The assessee filed a Misc. Application seeking rectification of the order dated 22/12/2006 inter alia on the ground that the issue before the Tribunal was not relating to assessing the amount of Rs.92,09,480/- as income but the issue was whether the said amount of Rs.92,09,480/- which w .....

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..... order, the present petition is filed. Mr.Upadhyay, learned counsel appearing on behalf of the revenue contended that the decision of the Tribunal in allowing the Misc. Application amounted to reviewing the original order under the garb of rectification of mistake when there was not error apparent on the face of the record. He submitted that once an order is passed, the Tribunal becomes functus off .....

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..... nt of Rs.92,09,480/- was not the income earned in A.Y. 1998-99. In these circumstances, the direction contained in para 15 of the original order dated 22/12/2006 regarding the assessment of Rs.92,09,480/- as lease rental or otherwise was ex-facie erroneous and contrary to the facts on record and, therefore, the Tribunal was justified in rectifying the apparent error on the face of the record. In s .....

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