ASIAN TECHS LIMITED Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE petitioner is an assessee under the Income-tax Act, 1961, carrying on business as engineers and contractors. THEy have filed this original petition to quash exhibit P-5 order of the Income-tax Appellate Tribunal dismissing the miscellaneous petition (M. P. No. 60 (Coch) of 1998).

(2.) THE brief facts necessary for the disposal of the original petition are as follows : Assessment of the petitioner was made on March 26, 1991. THE first appellate order was passed on March 18, 1992. THEreafter, the petitioner has preferred second appeal before the Appellate Tribunal. According to the petitioner, he has preferred exhibit P-2 miscellaneous petition dated November 28, 1992, under Rules 11 and 29 of the Income-tax Appellate Tribunal Rules, 1963. THE Tribunal passed final orders on April 3, 1998 exhibit P-3. THEreafter, the petitioner filed M. P. No. 60 of 1998 on June 10, 1998, seeking to recall the order dated April 3, 1998, and rectify the mistake apparent therein by considering the grounds raised in their miscellaneous petition exhibit P-2. THE said application is rejected. THE original petition is against that order.

(3.) FOR all these reasons, I do not find any illegality in the order passed by the Tribunal. Hence, the original petition fails and it is accordingly dismissed.