2014 (2) TMI 1121

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....nt year 1992-93. 2. Briefly stating the facts which give rise to the present appeal are as follows:- 1. That, the instant appeal relates to the assessment year 1992-93. The brief facts leading to this appeal that the premises of the appellant were searched under section 132(1) of the Income Tax Act on 24.9.1993 and in the search operation so conducted some documents alongwith certain valuable were seized by the Income Tax Officer. A Panchnama was drawn on 24.9.1993 and proceedings under section 132(5) of the said Act were initiated against the appellant. 2. That, the assessment proceedings culminated into an assessment order passed against the appellant on 27.03.1996. 3. That, the respondent CIT (Appeals)-II, Indore heard and de....

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....Tribunal permitted one Sheshnarayan Bhagat, one of the member of Harnarayan Bhagat to intervened into the matter and filed a Miscellaneous application, which was registered as No.50/IND/2004. The tribunal not only entertained the application, but also decided the same without any notice to the appellant and based upon the said order, directed rehearing of the appeal and decided the same afresh vide order date 22.06.2007 whereby, the appeal of the appellant was for various assessment years by common order including the order of assessment, which was subject matter of the order passed earlier. 4. Basically it is the submission of the appellant that entertaining the application from a stranger and reviewing the order passed by the Tribunal ....