TaxTMI 
TaxTMI 
2010 (9) TMI 323
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....essment. The Tribunal further pointed out that no additional grounds stated to have been filed was available in the files. The Tribunal, however, rectified its orders on other aspects and granted the relief. The writ petitioner is challenging that portion of the order relating to the claim on the additional grounds raised on the validity of the reopening of assessment. 2. It is seen from the order of the Tribunal that it rectified the order as regards the broken period interest. Being a mistake apparent from the record, the Tribunal recalled its order dated March 10, 2006 in I. T. A. No. 766/ Mds/ 2000 relating to 1992-93 for the limited purpose of deciding this issue. Similarly as regards the proportionate expenses for tax free int....
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....ported in CIT v. Malladi Project Management P. Limited [2010] 324 ITR 87 (Mad), wherein it is held that failure by the Tribunal to consider a ground would not be a reason for filing an appeal. The reported decision relates to an issue raised by the Revenue that a particular ground raised was not considered by the Tribunal. To this, this court held that it is for the Revenue to bring the same to the notice of the Tribunal and get it rectified by a procedure known to law. The failure of the Tribunal to consider the issue raised, by itself, cannot be a reason for filing an appeal and even if an appeal is filed, the same has to be remitted back to the Tribunal once again for reconsideration of the issue. As far as the present case is concerned,....
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....tnesses, the issue of commissions for examination of witnesses discovery, production and inspection of documents and inspection of premises. . . .Under section 38 an appeal shall lie from every order of the Controller made under this Act to the Rent Control Tribunal. As against the orders of the Appellate Tribunal under section 39 an appeal lies to the High Court." 6. Referring to section 38(1), the apex court pointed out "the object of section 38(1) is to give a right of appeal to a party aggrieved by some order which affects his right or liability. In the context of section 38(1), the words `every order of the "Controller made under this Act", though very wide, do not include interlocutory orders, which are merely procedural and d....