TMI Blog1992 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... r, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the miscellaneous application of the assessee on the ground that its order dated August 7, 1990, suffers from mistakes apparent from the records ? 3. Whether, on the facts and in the circumstances of the case, the order of the Tribunal is liable to be set aside on the ground that the Tribunal has no inherent power like a court of law to review its own order ? " Shortly stated, the facts are that the Assessing Officer found from the loose sheet seized with serial No. 2 containing several entries such as payment of Rs. 2,50,000 to one Anup Babu made on July 5, 1982, and Rs. 1,50,000 paid to one Sri Manikji on July 3, 1982. A receipt of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged to Messrs. Kamal Brothers Family Benefit Trust and, therefore, the same should have been assessed in the hands of the said family trust. Therefore, the Tribunal accordingly directed the Assessing Officer to assess the said amount in the hands of the said family trust. There was a mistake apparent in holding that the amount added in the hands of the assessee by the Assessing Officer was to be taxed in the hands of the assessee instead of Messrs. Kamal Brothers Family Benefit Trust. We have heard Mr. S. K. Mitra, the learned advocate for the Revenue. No one appeared for the assessee. The Tribunal, in the appellate order, held as follows: " We have examined the facts. We have also considered the arguments of the learned Departmental Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax (Appeals ). The Commissioner of Income-tax (Appeals ) set aside the assessment order and remitted the matter to the file of the Income-tax Officer to make a fresh assessment. According to the learned representative for the assessee, Shri S. R. Das, to confirm this addition in the hands of this assessee would cause injustice to him when the addition made in the said account in the hands of the said trust is set aside and the matter is pending before the Income-tax Officer for fresh consideration. He has contended that it would be better to recall this order also, to set aside the orders of the Income-tax Officer and the Commissioner of Income-tax (Appeals) in this matter and to remit the matter to the Income-tax Officer to consider th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal under section 254(2) will be illegal and improper. In the present case, it is nowhere pointed out by the Tribunal that its original order needed amendment by reason of any mistake apparent from the record, liable to be rectified. The assessee wanted a review of the order in the garb of a rectification petition on certain grounds on which the Tribunal recalled its earlier order. The grounds on which the order is recalled merely show that the recall was not for any apparent mistake but for de novo exercise of judicial discretion on the basis of reappraisal of the facts of the case. The impugned order also makes it clear that the recall is for the purpose of re-evaluation or reconsideration of the facts and circumstances of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assumed the power of review which the Tribunal is not entitled to do in law. Having regard to the facts and circumstances of this case, we are of the view that the Tribunal fell into error in recalling its earlier order dated August 7, 1990, inasmuch as there was no mistake apparent from the record. The Tribunal went into the merits of the contentions raised at the time of hearing the appeal and is, therefore, barred from rehearing and amending its conclusion on merits. For the reasons aforesaid, we answer the first and second questions in this reference in the negative and the third question in the affirmative, all in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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