2009 (2) TMI 64

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....e judgment of the court was delivered by JUSTICE D. A. MEHTA - The Income Tax Appellate Tribunal, Ahmedabad Bench 'B' has referred the following question under section 256(1) of the Income Tax Act, 1961 (the Act) at the instance of Revenue : "Whether, on the facts and in the circumstances of the case, the ITAT, Bench 'B', Ahmedabad was right in holding that provisions of Sec.249(4) cannot be....

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....ring the parties, the Tribunal made an order on 09.01.1997 granting partial stay by imposing certain conditions in the said order. The Revenue challenged the said order by way of Rectification Application under section 254(2) of the Act by referring to provisions of Section 249(4)(a) of the Act, to contend that unless and until the assessee had paid tax duty on the returned income the Appeal was n....

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.... recorded as under: ".... It is notable that this particular ground was not raised by the D.R. before us at the time of hearing of the stay petition. Therefore, there is no mistake apparent from record in our order dated 9.1.1997 and on the short ground itself, the department's petition u/s. 254(2) can be dismissed." 7. Thus, it is apparent that though the Tribunal has recorded findings on m....