TMI Blog2013 (5) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 - - - Dated:- 5-4-2013 - Shri R. S. Syal,J. For the Applicant : Shri K. Gopal For the Respondent : Ms. Neeraja Pradhan ORDER By means of the present Miscellaneous Application, the assessee seeks to raise an additional ground challenging the jurisdiction of the Assessing Officer to pass order u/s 158BC. 2. Briefly stated the facts of the case are that a search action u/s 132 was taken at the premises of the assessee. On the basis of certain incriminating documents found during the course of search, an addition of Rs.11 lakh was made. Such addition came to be approved by the tribunal vide its order u/s 254(1). With a view to get the order passed u/s 254(1) rectified on the confirmation of such addition of Rs.11 lakh, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e can be no question of filing any miscellaneous application against such order of the third member. (ii) This is the third Miscellaneous Application. Originally, a decision was taken against the assessee on the addition of Rs.11 lakh. The assessee filed Miscellaneous Application which came to be dismissed. On second Miscellaneous Application on the same issue, there was a dissent but by the final order, the order passed u/s 254(1) was upheld. Now the assessee has again come up with this Miscellaneous Application challenging the same addition from a different angle by calling in question the jurisdiction of the AO to pass the assessment order. It is simple and plain that there is no possibility of entertaining second or third Miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Miscellaneous Application, I find that both of these two conditions are lacking. There is no mistake in the tribunal order much less an apparent mistake requiring any rectification. In fact, the assessee is trying to set up an altogether new case by taking an additional ground in the miscellaneous application. The subject matter of this additional ground was never the point of consideration by the authorities below or the tribunal either in the original order u/s 254(1) or the orders u/s 254(2). All the proceedings qua the tribunal have now attained finality with the passing of the order by the Division Bench pursuant to the rendering of the opinion by the third member. It is wholly impermissible to file Miscellaneous Application with an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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