TaxTMI 
TaxTMI 
2013 (5) TMI 385
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....al ground challenging the jurisdiction of the Assessing Officer to pass order u/s 158BC. 2. Briefly stated the facts of the case are that a search action u/s 132 was taken at the premises of the assessee. On the basis of certain incriminating documents found during the course of search, an addition of Rs.11 lakh was made. Such addition came to be approved by the tribunal vide its order u/s 254(1)....
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....ion against the opinion of the Third Member raising additional ground challenging the jurisdiction of the Assessing Officer in passing order u/s 158BC. 4. I have heard the rival submissions and perused the relevant material on record. In my considered opinion there is no merit in this Miscellaneous Application which deserves to be and is hereby rejected for the following exclusive reasons indepen....
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....y the final order, the order passed u/s 254(1) was upheld. Now the assessee has again come up with this Miscellaneous Application challenging the same addition from a different angle by calling in question the jurisdiction of the AO to pass the assessment order. It is simple and plain that there is no possibility of entertaining second or third Miscellaneous Application(s) when the first miscellan....
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....see through his grounds of appeal, it is not open to the assessee to file one more Miscellaneous Application on an altogether new issue challenging the very jurisdiction of the Assessing Officer to frame assessment. It is axiomatic that no additional ground is permissible in the miscellaneous application. Scope of proceedings u/s 254(2) is limited to rectifying a mistake which is apparent from rec....