2013 (6) TMI 14

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....hit Nandan Shukla ORDER Heard learned Counsel for the parties and perused the records. Through the instant appeal under Section 260-A of the Income Tax Act-1961, the appellant challenges the judgment and order dated 22.4.2009 passed by the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow in Misc. Application No. 12/LUC/2009, arising out of ITA No. 707/LUC/2006 for the Assessment Year....

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.... without appreciating that recalling of order necessitates rehearing, re-adjudication and passing of fresh order. IV. Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in recalling the order to consider facts which it had already adjudicated and elaborately discussed in its order dated 27.7.2007." When the matter is taken up, Mr. Rohit Nandan Sh....

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....s for filing appeal and application for reference shall be deemed to have been issued under sub-section (1) of section 268A of the Income-tax Act in view of the provision made in section 268A(5) of the Act. Hence, according to Mr. Shukla, the instant appeal involving tax effect of less than Rs. 4,00,000/- deserves to be thrown out on the ground that it violates the Board's instruction. It is wo....