2005 (3) TMI 383

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....ed under the provisions of s. 154 of the IT Act, 1961. The grounds of appeal read as under : "1. The learned CIT(A) erred in recalling the order passed under s. 250 of the IT Act, dt. 7th July, 2004, without appreciating that there are no mistakes apparent on record in the original order passed under s. 250 of the IT Act, dt. 7th July, 2004, and hence, order passed under s. 154 recalling the or....

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....th July, 2004, the AO had filed an application under s. 154 on 13th Aug., 2004 in which it was requested that the said order of the CIT(A), dt. 7th July, 2004, may be reconsidered and accordingly should be rectified. It was pointed out that there were some apparent mistakes in facts and in law. The CIT, Baroda, also sent a letter to the CIT(A), dt. 1st Oct., 2004, in which a request was made that ....

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....record. It was pleaded that the learned CIT(A) after detailed discussion in his order dt. 7th July, 2004, has held that the assessee was entitled to relief under s. 10B. There was no obvious or patent mistake in the said order. The application filed by the AO also stated of reconsideration of the earlier order. Thus, it was pleaded that reconsideration of an order passed on merits is not permissib....

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....e given to the assessee. 5. We have carefully considered the rival submissions in the light of the material placed before us. In our considered opinion, the recourse adopted by the learned CIT(A) was not falling within the scope of s. 154 of IT Act, 1961. CIT(A) vide his order dt. 7th July, 2004, after considering the facts of the case as well as the case laws, had decided that the assessee was....