TaxTMI 
TaxTMI 
2015 (4) TMI 1263
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....t of the Court was delivered by R.SUDHAKAR,J.) This Tax Case (Appeal) is filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in dismissing the Miscellaneous Petition filed by the Department without going into....
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.... Appellate Tribunal. The Tribunal, after analysing the facts and circumstances of the case, allowed the appeal filed by the assessee holding that the communication from the Assessing Officer amounted to an order under Section 237 of the Income Tax Act. Against the said order of the Tribunal, the Revenue filed Miscellaneous Petition before the Tribunal and sought rectification of the order contendi....
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....he above-said order of the Tribunal, the present appeal has been filed by the Revenue. 4. Heard learned Standing Counsel appearing for the Revenue and perused the materials placed before this Court. 5. A reading of the order of the Tribunal reveals that the Tribunal, while disposing of the miscellaneous petition filed by the Revenue, was of the view that the grievance of the Department could be ....
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..... 7. In the present case, we find that the Tribunal, on merits, had come to the conclusion that the order passed by the Assessing Officer is one within the provisions of Section 237 of the Income Tax Act. When the Tribunal had arrived at such a finding, it is not open to the Revenue to file a Miscellaneous Petition challenging the said finding in the guise of rectification of the order. The Reven....