TMI Blog1996 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that the Tribunal relied on an earlier decision of the Tribunal in I.T.A. No. 981 (All.)/1977-78, which was not cited by the department and the counsel for the assessee was not afforded with an opportunity of replying to it. 4. It is also stated that the issue before the Tribunal was not the cash credit or deposits under section 68 of the Act. The department had come up in appeal against the protective assessment and the Income-tax Officer had not made any substantive assessment so far. The Tribunal had not recorded any finding on this issue. 5. It is on the above grounds that recall of the order of the Tribunal has been sought. 6. At the time of hearing before us, the learned counsel for the assessee made only one oral submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not called by the Hon'ble Bench. This application was rejected by the Tribunal by order dated 14-12-1992, by stating that it was seen from the file that the learned counsel for the assessee was present and was also heard. Even the Tribunal Order pointed out that the assessee was heard. 10. Undaunted by the above rejection, the assessee filed a further application in M.A. No. 27(All.)/1993, the contents of which are similar to the contents of the present application. This Misc. Application was rejected by an order of the Tribunal dated 12-7-1993. 11. Still undaunted by two earlier rejections, the assessee is now before us for the third time with an application, the contents of which are similar to the second application. It is quite c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to abuse the process of the High Court exercising its writ jurisdiction under article 226 of the Constitution in that any order of any Bench of such Court refusing to entertain a writ petition could be ignored by him with impunity and relief sought in the same matter by filing a fresh writ petition. This would only lead to introduction of disorder, confusion and chaos relating to exercise of writ jurisdiction by Judges of the High Court in that there would be no finality for an order of the Court refusing to entertain a writ petition. 13. In our opinion, the above observations will apply with equal force to the repetitive Misc. Applications for rectification filed by the assessee before the Tribunal. We will not go in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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