2003 (1) TMI 641

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Sehgal for the Applicant. Smt. Rachna Singh for the Respondent. ORDER Joginder Pall, AM. - The captioned appeal of the revenue and cross-objection of the assessee were disposed of by the Tribunal vide its order dated 16-4-2002. By means of the present miscellaneous application, the assessee-applicant has prayed for recall of the said order on the ground that the issues raised in the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fact was, however, not brought to the notice of the Tribunal by the Department/assessee and the time of hearing of the appeal. Since the issues raised in the revenue's appeal had already been admitted by the assessee in the income disclosed under the KVSS, 1998, the assessee has prayed that the aforesaid order of the Tribunal may be recalled and appropriate order passed. 4. The ld. D.R., on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er section 91 of the Finance (No. 2) Act, 1998 in respect of KVSS, 1998 clearly shows that assessee had disclosed income and paid tax of Rs. 1,61,580 along with the income disclosed for the assessment years 1991-92 and 1994-95. This fact was, however, not brought to the notice of the Tribunal either by the assessee or by the revenue. Therefore, there is a mistake of fact apparent from record. 6....