TMI Blog2018 (3) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... s to sit in appeal our order passed by its Coordinate Bench for Assessment Years 1996-97 to 2000-01. This is not permissible. Moreover, the Revenue has filed appeals in the sister concern case for the Assessment Years 1996-97 to 2000-01 under Section 260A of the Act to this Court. The question raised therein is on the issue of appropriate classification of the rent/ compensation under the head 'income from the other sources' or under the head 'income from the house property'. The aforesaid appeals have been admitted and are awaiting consideration for final disposal. Therefore, even if the Revenue seek to contend to the contrary it would be a debatable issue. This cannot be a subject matter of rectification. - Decided against revenue - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2004-05 after due consideration of the very issue. In any case, the issue raised is a debatable issue. Therefore, outside the scope of rectification under Section 254(2) of the Act. 4. Briefly, the facts leading to this Petition is that on 6th June, 2016, the Tribunal allowed the Petitioner's appeal under Section 254(1) of the Act by holding that the amount received by it as rent/ compensation from its sister concern for utilization of a part of its premises is to be classified as 'income from other sources'. This after negativing the alternate contention of the Petitioner that rent/ compensation should be classifiable under the head 'business income' as also Revenue's contention that it is classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 does not recall its order dated 6th June, 2016 on the first ground urged by the Revenue viz that the written submission filed by the Respondent-Revenue, was not considered while passing the order dated 6th June, 2016. The impugned order recall its order dated 6th June, 2016 only on the second ground that the reliance by the Tribunal on its earlier order in respect of the sister concern was not correct. This as those orders in turn it relied upon an earlier order for Assessment Year 199596 of the Tribunal which did not have any occasion to deal with submission regarding the classification of the rent/compensation under the head 'income from house property'. 7. We note that the order of the Tribunal dated 6th June, 2016 while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question raised therein is on the issue of appropriate classification of the rent/ compensation under the head 'income from the other sources' or under the head 'income from the house property'. The aforesaid appeals have been admitted and are awaiting consideration for final disposal. Till such time, as the orders of the Tribunal of its Coordinate Bench in respect of the Assessment Years 1996-97 to 2000-01 are set aside or are stayed pending the final disposal, its ratio would, prima facie, continue to be binding. Therefore, even if the Revenue seek to contend to the contrary it would be a debatable issue. This cannot be a subject matter of rectification. 10. Therefore, in view of the above, we set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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