2004 (8) TMI 39

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.... J.- This appeal has been preferred by the assessee against order of the Tribunal dated June 19, 2003. The facts relevant for purposes of this appeal are that assessment for the block period April 1, 1985 to November 23, 1995, was completed in the case of the assessee on November 29, 1996. Subsequently, the Assessing Officer noticed that certain additions were required to be made as per the fin....

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....r of the Assessing Officer passed under section 158BC read with section 143(3) of the Income-tax Act, so the assessee, if advised under the law, could have challenged this finding of the fact by the Assessing Officer during the pendency of the appellate proceedings before the Income-tax Appellate Tribunal in his appeal against the order passed by the Assessing Officer under section 158BC read with....

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...., his remedy could not be taken away by applying the doctrine of merger. The said doctrine could have been invoked if the Tribunal had taken cognisance of the order of rectification while deciding the appeal against the original assessment. Dr. N.L. Sharda, learned counsel on behalf of the Revenue, supported the view taken by the Tribunal in the impugned order and submitted that remedy of the a....

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.... rectification by filing an application in the pending appeal against the original assessment but the assessee also had a remedy of filing a separate appeal against the order of rectification. It would have been better if either party had brought to the notice of the Tribunal that an order of rectification had been passed which had been challenged before the Tribunal so that the Tribunal could hav....