2014 (10) TMI 577

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..... 1. This appeal under section 260A of the Income Tax Act, 1961 is filed on 10th April, 2012. Office objections have been removed and it is numbered on 20th July, 2012. 2. This appeal impugns the order dated 16th November, 2011 passed by the Income Tax Appellate Tribunal in miscellaneous application being M.A.No.209/Mum/2011. That miscellaneous application was preferred by the respondent-ass....

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....s passed under section 254(2) of the I.T. Act. Mr.Ahuja would maintain that the order under challenge is an appealable order. He submits that this order is passed in the course of an appeal, may be on an application filed as miscellaneous application and invoking the Tribunal's power under section 254(2) of the I.T. Act. The effect is that the Tribunal has amended its original order. To this a....

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....cation, the appeal under section 260A of the I.T. Act is not maintainable, is what is concluded and held by the Division Bench. In the present case, we find that the Tribunal has allowed the miscellaneous application dated 25th March, 2011. That was an application by the respondent-assessee. The Tribunal has recalled its original order for a de novo consideration of the issue of depreciation and p....