COMMISSIONER OF INCOME TAX Vs. SHREENBAI

JUDGEMENT

(1.) HEARD on admission.

(2.) THIS is an appeal under Section 260a of the IT Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the Revenue against the order dt. 27th March, 2002 passed by the Tribunal, Indore Bench, Indore, whereby the application preferred by respondent-assessee under Section 254 (2) of the Act, has been allowed.

(3.) LEARNED counsel for appellant strenuously contended that this course amounts to reviewing the earlier order which is not permissible under the law. Reliance has been placed on a judgment of this High Court Dr. Hukumchand Maroti v. CIT, (2002) 254 ITR 602 (MP ). After having gone through the said judgment, we are of the opinion that it is not applicable to the facts of the instant case. In fact, in the present case a finding in favour of the respondent-assessee was already recorded in the main order passed by the Tribunal on 13th July, 2001. The said main order passed by the Tribunal on 13th July, 2001 was not challenged by the Revenue at any stage. In fact, the Tribunal has already recorded a finding against the Revenue but the operative part of the order was not detailed due to bona fide mistake. By the impugned order the operative part of the earlier order has been clarified. Against such an order we find that no appeal would be maintainable as no substantial question of law is involved in the said appeal. Accordingly, we dismiss this appeal in limine.