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2010 (9) TMI 890 - HC - Income TaxApplications for 'rectification of the errors - Re-opening of the assessments – Held that:- when Ext. P3 order was passed by the Tribunal, the remand in respect of the assessment years/orders for 1998-99 to 2000-01 was for 'want of necessary materials', but for which, the Tribunal would have passed similar orders as in the assessment years 1996-97 and 1997-98. This being the position, it cannot be said that the Tribunal has taken a 'U' turn, showing some or other inconsistency with regard to the earlier order (Ext.P3), while passing Ext. P9/P10 or that the matter ought to have been referred to a 'larger Bench' for consideration, There is no mistake or error apparent on the face of the records. Writ Petition dismissed accordingly
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