2007 (9) TMI 357

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....for the respondent. JUDGMENT The judgment of the court was delivered by 1. S. K. KULSHRESTHA J. - By this appeal under section 260A of the Income-tax Act, 1961, the Revenue has assailed the order dated March 5, 2004, passed by the Tribunal in M. A. No. 56/IND/03 for the assessment year 1996-97 by which the Income-tax Appellate Tribunal, Indore, acting upon the application under section 25....

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....Whether grounds, stated in the order passed by the Income-tax Appellate Tribunal satisfy the requirements of section 254 ibid for the purpose of recalling the original appellate order?" 3. Likewise, I. T. A. No. 76 of 2004 was admitted by order dated October 1, 2004, on the following substantial questions of law: "1. Whether the Tribunal was justified in entertaining and eventually allowing ....

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....-tax Appellate Tribunal in respect thereof was assailed on the ground that it was a non- speaking order, in appeal I. T. A. No. 60 of 2001. The said appeal was admitted on September 12, 2001, but, during its pendency, the assessee filed an application under section 254(2) for rectification of the order and the Tribunal allowed the application and set aside its own order for passing an order afresh....

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....), it is luculent that rectification under that section implies amendment if the mistake is brought to the notice of the Tribunal by the assessee or the Assessing Officer. Learned counsel has also brought to our notice the judgment of this court in Dr. Hukumchand Marothi v. CIT [2002] 254 ITR 602 to the effect that scope of the proceedings under article 254(2) of the Income-tax Act is limited and ....