COMMISSIONER OF INCOME TAX Vs. KRISHNA GUPTA

JUDGEMENT

(1.) The Commissioner of Income Tax, Ghaziabad has filed the present writ petition for quashing of the order dated 7th December, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench "D" (Tribunal, for short), dismissing MA No. 144/D/2007 in ITA Nos. 145/D/1998 & 25/D/1998 titled ITO, Ward-30(2), New Delhi v. Ms. Krishna Gupta.

(2.) The aforesaid M.A. was filed under Section 254(2) of the Income Tax Act, 1961 (Act, for short) for recall of the earlier order dated 12th February, 2004 disposing of ITA Nos. 145/D/98 titled Ms. Krishna Gupta v. Asstt. Commissioner of Income Tax and ITA No. 25/D/1998, Asstt. Commissioner of Income Tax v. Ms. Krishna Gupta.

(3.) The Petitioner had earlier filed an appeal under Section 260A of the Act, being ITA No. 1102/2008 which was disposed of vide order dated 22nd September, 2010, inter-alia holding that in view of the Full Bench decision in ITA No. 724/2010 titled M/s Lachman Dass Bhatia Hingwala (P) Ltd. v. Assistant Commissioner of Income Tax, the appeal was not maintainable against the order dated 7th December, 2007.