2010 (7) TMI 564

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....enue.   2. In this writ application the petitioner assails the order dated October 15, 2009 passed by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter referred to as "the Tribunal"), in exercise of its power under section 254(2) of the Income-tax Act, 1961 in Miscellaneous Petition No. 53/CTK/2009, arising out of IT(SS) A No. 82/CTK/2005. The grievance of the petition....

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....sing Officer to delete the addition of Rs.17,17,205. This ground of the assessee is allowed."   3. The aforesaid finding of the Tribunal was sought to be reviewed by the Tribunal in Miscellaneous Petition No. 53/CTK/2009 filed by the Revenue on the ground that addition of the aforesaid sum on account of unexplained house property by the assessee is a mistake apparent on the face of the rec....

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....sed by the Tribunal under section 254(1) is the effective order so far as the appeal is concerned and any order passed under section 254(2) either allowing amendment or refusing to amend merged with the original order passed. It was further observed that an order under section 254(2) does not have existence de hors the order under section 254(1).   5. Learned standing counsel for the Reven....

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....n of the entire sum of Rs. 17,17,205, basing upon the report of the DVO is not supported by any material evidence on record. That finding was based on records produced by the Revenue in justification of the assessment order passed by the Assessing Officer and therefore, now it cannot be contended that it is vitiated on account of error on the face of the record. Exercise of power under section 254....