2011 (2) TMI 421

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...., J. - This petition is filed to challenge the assessment order passed on 29-12-2009 under section 143(3) read with section 254(2) of the Income-tax Act and also order passed by the Tribunal on 13th Aug, 2010 thereby rejecting the miscellaneous application filed by the petitioner. 2. In the original assessment order passed for the assessment year 1998-99 additions to the extent of Rs. 77 lak....

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....onfirmations which were not produced before the Tribunal. The Assessing Officer declined to consider those loan confirmations on the ground that the direction of the Tribunal was to consider the specified number of loan confirmations and not beyond. Accordingly, the Assessing Officer rejected the claim of the petitioner and passed the assessment order on 29-12-2009. 4. Instead of challenging th....

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....s contended on behalf of the petitioner that once the matter was remanded, the adjudicating authority ought to have permitted all additional evidence, whether received before or after the disposal of the appeal by the Tribunal. Since the Assessing Officer erroneously declined to consider the additional evidence gathered after the disposal of the appeal, the petitioner had no option but to move the....

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....the Tribunal cannot review its order. Civil Courts have been expressly granted power of review in the CPC. No such powers are conferred upon the Tribunal under the Income-tax Act. Hence, no fault can be found with the order of the Tribunal in rejecting the miscellaneous application filed by the petitioner. 8. Strong reliance was placed by the counsel for the petitioner on the decision of the Ap....