TMI Blog2006 (11) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 22-11-2006 - JUDGMENT The judgment of the court was delivered by MUTUM B. K. SINGH J.— In this appeal filed under section 260A of the Income-tax Act, 1961, the appellant assailed the orders dated May 26, 2003, and March 31, 2004, passed by the Income-tax Appellate Tribunal in I. T. A. No. 481 (Gau) of 1997 for the assessment year 1991-92 of the appellant. 2 For better appreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sclosed sources. Being aggrieved by the said order the appellant again took the matter before the Commissioner of Income-tax (Appeals) and, vide order dated June 27, 1997, the Commissioner of Income-tax (Appeals) held that the addition of Rs. 1,02,598 was made wrongly and thus ordered for deletion. Against the said order of the learned Commissioner of Income-tax (Appeals), the Revenue preferred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahati Bench, Guwahati dated May 26, 2003, and March 31, 2004, are under challenge in this appeal. 4 We have heard Miss N. Hawelia, learned counsel for the appellant, and Mr. U. Bhuyan, learned counsel appearing for the respondents. 5 During the course of hearing learned counsel appearing for the respondents submits that the power exercisable by the learned Tribunal under section 254(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal cannot recall its original order and rehear the same. 6 On perusal of the pleaded facts and after hearing the contention of both sides we find that the appellant has filed the present appeal challenging the order of the Appellate Tribunal dated May 26, 2003, mainly on the basis of the observations made by the learned Tribunal while passing the order dated March 31, 2004, in M. A. Nos. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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