AJIT KUMAR PITALIYA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an appeal filed by assessee under Section 260A of IT Act against an order, dt. 13th Dec., 2006, passed by Tribunal, Indore in Misc. Appln. No. 66/Ind/2006 which in turn arises out of an order, dt. 12th April, 2002, passed by Tribunal in 1TA No. 15/lnd/1999 in relation to asst. yr. 1994 -95.

(2.) BY impugned order, the learned Members of Tribunal rejected the application made by assessee under Section 254 (2) of the IT Act as being barred by limitation i.e. 4 years. In other words, the application made by assessee seeking rectification of main order passed in appeal was dismissed as not maintainable because the same was made after expiry of four years from the date of passing of the main appellate order by the Tribunal which was sought to be rectified by invoking the powers of Section 254(2) ibid. It is this order of Tribunal which is sought to be impugned by the assessee in this appeal under Section 260A of the Act.

(3.) HEARD Shri M Mani with Shri K.N. Puntambekar, learned Counsel for the appellant (assessee).