TMI Blog2004 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 260A. In so far as the present case is concerned, the assessee has only challenged the order of the Appellate Tribunal rejecting the application of rectification, the appeal under section 260A is not maintainable. – appeal is dismissed - - - - - Dated:- 23-11-2004 - Judge(s) : R. M. LODHA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by R.M. Lodha J. - Heard K. Gopal, learned counsel for the assessee. The assessee has preferred this appeal under section 260A of the Income-tax Act, 1961, aggrieved by the order dated April 24, 2003, passed by the Income-tax Appellate Tribunal, "H" Bench, Mumbai, on the application under section 254(2) seeking rectification of mistake in the order of the Tribunal da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in subsection (1). (7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section." What is provided by sub-section (1) of section 260A is that every order passed in appeal by the Appellate Tribunal invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law arising out of an order passed under section 254". Section 254 comprises two sub-sections. Subsection (1) of section 254 provides that the Appellate Tribunal may pass such order on an appeal as it thinks fit after giving both the parties to the appeal an opportunity of being heard. Sub-section (2) of section 254 permits the Tribunal to rectify any mistake apparent from the record and amend any order passed under sub-section (1) within four years from the date of the order. The expression employed in section 260A that provides for an appeal to the High Court is materially different from the expression used in section 256 that empowers the assessee and the Revenue to require the Appellate Tribunal to refer to the High Court any question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 254; that is to say, an order passed both under section 254(4) and section 254(2)". We have already highlighted the departure of the language in section 260A from the language occurring in section 256. In a given case where as the consequence of an order passed on the rectification application under section 254(2), the amendment in the order passed in appeal under section 254(1) takes place, such amended order in appeal as a consequence of the order passed in the rectification application, however, shall be amenable to appeal under section 260A. In so far as the present case is concerned, the assessee has only challenged the order of the Appellate Tribunal rejecting the application of rectification, the appeal under section 260A is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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