Commissioner of Income Tax vs Smt. Shreenbai

Heard on admission.

This is an appeal u/s 260A of the Income Tax Act, 1961 (hereinafter referred to as ''the Act'') at the instance of the revenue against the order dated 27-3-2002 passed by the Income Tax Tribunal, Indore Bench, Indore, whereby the application preferred by respondent-assessee u/s 254(2) of the Act, has been allowed.

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 Marothi Vs. Commissioner of Income Tax, . After having gone through the said judgment, we are of the opinion that it is not applicable to the facts of that instant case. In fact, in the present case a finding in favour the. respondent-assessee was already recorded in the main order passed by the Tribunal on 13-7-2001. The said main order passed by the Tribunal on 13-7-2001 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.