2004 (4) TMI 53

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....on the question of admission, against an order dated July 16, 2003, passed by the Income-tax Appellate Tribunal in I. T. A. No. 263/Ind of 1997 in this second appeal filed by the Revenue under section 260A of the Income-tax Act, 1961. In our opinion, the Tribunal has not decided any issue much less an issue of law or of facts and have simply dismissed the appeal filed by the Revenue and that too o....

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....e the Tribunal and that appeal ought to have been heard and decided by the Tribunal on the merits. If that be so the remedy of the appellant, i.e., the Revenue, lies in making an application before the Tribunal for rectification of the order, as required under section 254(2) of the Income-tax Act, if law permits, setting out the facts in support of the submission. In case, it is proved that a wron....