Smt. Radha Devi Chandak, Raisen V. The ACIT., Bhopal

MA 10/IND/2010

• Counselvise Citation: [2010] 111 COUNSELVISE.COM (IT) 0284 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Section: 254(2)

Judgement Text

PAGE 1 OF 2 - M.A.NO.10/IND/10 SMT. RADHA DEVI CHANDAK, RAISEN IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : - M.A.NO.10/IND/2010 (ARISING OUT OF I.T(SS).A.NO.103/IND/2006) BLOCK PERIOD : 1.4.1996 TO 13.12.2002 SMT. RADHADEVI CHANDAK, A.C.I.T., W/O SHRI S.K.CHANDAK, VS 1(1), UDAIPURA, DISTRICT RAISEN (MP) BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI ASHISH GOYAL, C. A. RESPONDENT BY : SMT. APARNA KARAN, CIT DR DATE OF HEARING : 28.05.2010 O R D E R PER V.K. GUPTA, A.M. THROUGH THIS MISC. APPLICATION, THE ASSESSEE IS SEE KING MODIFICATION/RECTIFICATION IN I.T(SS).A.NO. 103/IND /2006 FOR THE REASON THAT CERTAIN DEPOSITS IN THE BANK WERE MADE BEYOND THE BLOCK PERIOD AND THE SAME SHOULD HAVE BEEN EXCLUDED FROM THE BLOCK A SSESSMENT. THE BASIS OF SUCH PLEA OF THE ASSESSEE IS THE ORDER OF THE TRIBUNAL IN THE CASE OF SMT. RAMA DEVI CHANDAK IN I.T.(SS) A.NO. 105/IND /2006 DATED 20 TH JANUARY, 2010, AND ON PERUSAL OF THE ORDER OF THE T RIBUNAL IN THE CASE OF PAGE 2 OF 2 - M.A.NO.10/IND/10 SMT. RADHA DEVI CHANDAK, RAISEN THE ASSESSEE, IT IS ABUNDANTLY CLEAR THAT NO SUCH P LEA HAD BEEN RAISED IN THE CASE OF THE ASSESSEE BEFORE THE TRIBUNAL. HENCE, TH ERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL WITHIN THE MEANING OF PROVISI ONS OF SECTION 254(2) OF THE ACT. HENCE, THIS MISC. APPLICATION IS ALSO A CASE OF REVIEW OF THE EARLIER ORDER, WHICH IS NOT PERMISSIBLE. ACCORDINGL Y, THIS MISC. APPLICATION IS DISMISSED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH MAY, 2010. CPU* 315