1990 (8) TMI 19

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....sioner of Income-tax, Kolhapur, has filed this application under section 256(2) of the Income-tax Act, 1961, requesting that the Income-tax Tribunal be directed to refer to this court the various questions formulated in para 6 of the application. The said questions read as under : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified i....

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....ment of positive income of the assessee and not for concealment of the deemed income of the assessee ? (4) On the facts and in the circumstances of the case, when the additions to the assessee's income were confirmed in appeal before the Income-tax Officer and by the Commissioner of Income-tax in revision and the assessee has not filed any cross-appeal or cross-objection before the Income-tax A....

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....974-75. Being aggrieved by these two orders, the assessee filed two appeals before the Appellate Assistant Commissioner of Income-tax, Sholapur. The Appellate Assistant Commissioner of Income-tax came to the conclusion that the above-referred orders passed by the Income-tax Officer were without jurisdiction on the ground that the Inspecting Assistant Commissioner alone had jurisdiction to impose p....

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....d February 29, 1984, acquired finality subject to the rectification thereof on a valid ground, if any. At a later stage, i.e., on June 24, 1985, the Income-tax Officer, A-Ward, Sholapur, filed a miscellaneous application being Miscellaneous Application No. 11/PN/ 1984 for rectification of the order of the Tribunal dated February 29, 1984. The Tribunal has held that no case for rectification was ma....