TMI Blog2007 (8) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... NAMJOSHI JJ. M. Mani with K. N. Puntambekar for the appellant. JUDGMENT The judgment of the court was delivered by 1. A. M. SAPRE J. —This is an appeal filed by the assessee under section 260A of the Income-tax Act, 1961, against an order dated December 13, 2006, passed by the Income-tax Appellate Tribunal, Indore, in M. A. No. 66/Ind./06 which in turn arises out of an order dated April 12, 2002, passed by the Income-tax Appellate Tribunal in I. T. A. No. 15/Ind./99 in relation to the assessment year 1994-95. 2. By the impugned order, the learned members of the Tribunal rejected the application made by the assessee under section 254(2) of the Income-tax Act as being barred by limitation, i.e., four years. In other words, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within four years from the the date of the order passed by the authority concerned (as in this case by the Appellate Tribunal). It is not in dispute that, in the present case, the assessee (appellant) did not file the application for rectification within four years from the date of order because admittedly the appellate order of the Tribunal was passed on April 12, 2002, whereas the application for rectification under section 254(2) of the Act was filed in the office on July 24, 2006. In order to enable the Tribunal to entertain such application for rectification, it was obligatory upon the assessee to have filed such an application on or before April 12, 2006. As mentioned supra, it was not done because the application was filed after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in United India Insurance Co Ltd. v. Rajendra Singh , AIR 2000 SC 1165 and Tanna and Mcdi v. CIT [2007] 292 ITR 209 (SC). We do not agree. 9. In the first place, mere use of the expression "fraud" in the application does not take the case of the assessee outside the purview of section 254(2) ibid. Secondly, whatever may be the ground pleaded for seeking rectification, the same has got to be brought to the notice of the Income- tax Appellate Tribunal within four years from the date of appellate order sought to be rectified for its consideration on the merits. Thirdly; no such ground was ever taken by the assessee at any point of time either before the Assessing Officer or before the Commissioner of Income-tax (Appeals) or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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