COMMISSIONER OF INCOME TAX Vs. PRAHLAD RAI TODI

JUDGEMENT

(1.) HEARD Mr. D. Sur, learned counsel for the Revenue, and Mr. R.K. Joshi, leaned counsel for the assessee.

(2.) IN respect of the asst. yrs. 1953 -54 and 1954 -55 appeals were preferred by the Revenue before the Tribunal, Gauhati Bench, Guwahati, being ITA Nos. Nos. 537 and 538 (Gauhati) of 1990. These appeals were heard and vide order dt. 24th Sept.,1993, both the appeals were allowed. Thereafter the assessee filed a miscellaneous application challenging the order passed on 24th Sept., 1993, and vide order dt. 20th Dec., 1994, the learned Tribunal passed the following order :

(3.) LEARNED counsel for the assessee has submitted that the assessee also had made an application before this Court for referring as many as four questions arising out of the order passed on 24th Sept., 1993. However, in view of the order passed on 20th Dec., 1994, the said application was rejected by this Court. The case has been reported in Smt. Kamala Devi Todi vs. CIT (1996) 220 ITR 310 (Gau) : TC 54R.193. We have perused the above decision and find that the present question raised by the Revenue was not the subject -matter of consideration in the above reference by the assessee and the Court was never asked to consider the question whether the Tribunal had power to recall its own order or wither such question is required to be referred. The order dt. 24th Sept., 1993, was recalled by the Tribunal and the application filed by the assessee was dismissed but the correctness of the order of recall was not examined or consideration.