TMI Blog1992 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Sambalpur, call in question the legality of the order passed by the Income-tax Appellate Tribunal, Cuttack Bench (hereinafter referred to as " the Tribunal "), in purported exercise of its powers tinder section 254(2) of the Income-tax Act, 1961 (in short " the Act "). The background facts are as follows : One, Shri H. K. Phool (opposite party No. 3) (hereinafter referred to as " the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther enquiry. An application under section 254(2) of the Act was filed before the Tribunal, inter alia, on the ground that there were certain basic mistakes in the order of the Tribunal dated May 22, 1989, which required rectification. The application was numbered as M. A. No. 10/CTK of 1989. By order dated March 6, 1990, the application was rejected. Undaunted by such rejection, the assessee fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and, in reality, the Tribunal has reconsidered the appeal on merits which is not permissible. It is also urged that the second application for rectification was not maintainable in law. Learned counsel for the assessee, however, submitted that the factual aspects clearly indicate that the Tribunal, while disposing of the appeal and the first miscellaneous application for rectification, had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. " The " appeal " referred to in the provision is one filed under section 253. Therefore, the order which can be rectified must be one which has been passed by the Tribunal in an appeal filed under section 253. In our view, an order rejecting an application for rectification under section 254(2) is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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