2001 (1) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, in this appeal challenges the order passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, in Miscellaneous Application No. 9/JP/1998 filed by the appellant-Commissioner of Income-tax for rectification of orders passed by the Income-tax Appellate Tribunal in I. T. A. No. 501/JP of 1991 dated May 2, 1997. The present appeal concerns the assessment of income of Murardan Barhat and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the income of the respondent-assesseefirm was excluded for the assessment year 1985-86. It is in connection with this finding an application under section 254(2) of the Income-tax Act, 1961, was moved by the Revenue stating that the foundation for holding the aforesaid "Canal Works" firm to be genuine has apparently been recorded on wrong premise inasmuch as in I. T. A. Nos. 1532 and 1533/JP of 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he said firm (Canal Works) to be not a genuine, but merely a front of the respondent-assessee, it has treated that firm as part and parcel of the assessee-firm and included the income thereof in the income of the respondent-assessee. However, as a protective measure the said firm was also assessed independently as an unregistered firm. The said appeal has arisen out of the aforesaid protective ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the ground raised does not arise out of the order appealed against. We, therefore, decline to deal with it and reject the same." From the aforesaid, it is apparent that the Tribunal has stated as a fact that for the assessment year 1985-86, the lower appellate authority in separate appeal has held that Murardan Barhat and Co., Gunga, (Canal Works) to be a genuine firm. It has also further hel....