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2018 (3) TMI 964

by the Tribunal in the case of its sister concern for Assessment Years 1996-97 to 2000-01. This on the ground that the earlier orders did not correctly understand/ interpret the order passed by the Tribunal in respect of Assessment Year 1995-96 in the case of Petitioner's sister concern. This, itself would in effect amount to Review. Therefore, outside the scope of rectification. Besides, it seeks 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 clas .....

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plication for rectification made under Section 254(2) of the Act. 3. The grievance of the Petitioner is that the impugned order dated 28th July, 2017 to the extent it allows the Revenue's application for rectification, is without jurisdiction. This is so as it amounts to review of its order dated 6th June, 2016 which had been passed in an appeal for Assessment 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 .....

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5-96 in respect of the sister concern. This was not so as in fact, as it did not consider the claim of the Revenue that rent/ compensation is chargeable to tax under the head 'income from the house property' while holding it to the taxable as 'income from other sources'. 6. The impugned order of the Tribunal dated 28th July, 2017 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 corre .....

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e scope of rectification. Besides, it seeks to sit in appeal our order passed by its Coordinate Bench for Assessment Years 1996-97 to 2000-01. This is not permissible. 9. 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. Till such time, as the orders of the Tribunal of its Coordinate Bench in respect of the Assessment Years 1996-97 to .....

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