COMMISSIONER OF INCOME TAX Vs. OM PRAKASH GARG

JUDGEMENT

(1.) THESE three Misc. Civil Cases, concerning the same assessee and the same assessment year i.e., 1982-83, are heard as connected matters and are being disposed of by this common order.

(2.) BRIEFLY stated, the facts of the case are that the assessee carried on contract business. The assessee filed the return, the ITO disallowed the claim of depreciation of Rs. 10,000 on car and also disallowed the claim of loss. In appeal before AAC, the appellate authority issued an enhancement notice and finally assessed the profit from contract business. He also confirmed the disallowance of loss. So far as the car is concerned, he allowed depreciation of Rs. 7,500. Against this appellate order, the assessee filed IT Appeal No. 1214 (Indore) of 1985. That appeal was dismissed on 22nd Dec., 1989. The assessee then filed Musc. Application No. 33 (Indore) of 1990 arising out of the order passed in the aforesaid appeal. The application was allowed on 27th July, 1990. The Department then filed Misc. Application No. 3 (Ind) of 1990 on the ground that the order of the tribunal dt. 27th July, 1990 was erroneous on merit. The Tribunal rejected this misc. Application on 9th Sept., 1991 holding that the application did not fall within the ambit of rectificatory jurisdiction. The Department then filed applications under S. 256(1) of the IT Act, 1961 ('the Act'), which were rejected. Thereafter the Department filed application under S. 256(2) of the Act. Misc. Civil Case No. 64 of 1992 pertains to the order passed on R. A. No. 185 (Ind) of 1990 arising out of the order passed in M.A. No. 33 (Ind) of 1990. Misc. Civil Case No. 561 of 1992 pertains to the order passed on 25th March, 1992 in R. A. No. 9 (Ind) of 1992 Misc Civil Case No. 562 of 1992 pertains to the order passed on 25th March, 1992 in R.A. No. 431 (Ind) of 1991.

(3.) IT merges from the record that IT Appeal No. 1214 (Ind) of 1985 for the asst. yr. 1982-83 was the appeal filed by the assessee which was dismissed. Thereafter the assessee filed M.A. No. 33 (Ind) of 1990 which was allowed on 27th July, 1990. The Department then filed M.A. No. 3 (Ind) of 1990 which was dismissed on 9th Sept., 1991.