2014 (8) TMI 39

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....r is aggrieved by Exhibit P17 order passed by the Income Tax Appellate Tribunal in a rectification application filed by the petitioner. The appeals filed by the petitioner against the re-opened assessments for the years 1996-97 to 2000-01, were concluded by Exhibit P11. The petitioner filed a rectification application, mainly on three grounds; (i) that the account of one Sri.Francis Joseph, brothe....

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....etitioner also places before this Court a decision of the Hon'ble Supreme Court in Asst.CIT v. Saurashtra Kutch Stock Exchange Ltd. [(2008) 305 ITR 227 (SC)]. 3. In Saurashtra Kutch Stock Exchange Ltd. (supra), the Tribunal decided an appeal of the assessee on October 27, 2000. Just prior to the decision having been rendered by the Tribunal, the jurisdictional High Court had passed a judgme....

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....l, in appeal, discloses that the decisions placed by the petitioner were specifically referred to. The facts relating to each of the grounds, raised subsequently in the rectification application, were also gone into. On an appraisal of the facts, it was found that the decisions placed by the assessee were not applicable to the facts. The petitioner's grievance seems to be in so far as the Trib....