Mrs. C.M.Vijayakumari, CHENNAI V. ACIT, CHENNAI

MA 143/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5219 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-10-2010
• Assessment Year: 1991-1992
• Appeal Filed On: 23-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS
• Assessee Lawyers: P J RISHIKESH
• Section: 54F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.A.NO.143/MDS/2010 [ARISING OUT OF I .T.A NO.1600/MDS/1999 ] ASSESSMENT YEAR : 1991-92 SMT C.M VIJAYAKUMARI NO.21, ASPIRAN GARDEN 1 ST STREET KILPAUK CHENNAI 10 VS THE ACIT CITY CIRCLE I(INV.) CHENNAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P.J. RISHIKESH RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER HARI OM MARATHA, JM: THIS MISCELLANEOUS APPLICATION HAS BE EN FILED BY THE REVENUE IN RELATION TO TRIBUNAL ORDER DATED 15.12.2 006 IN I.T.A.NO. 1600/MDS/1999. 2. THE GROUNDS RAISED IN THIS APPLICATION SUGG EST THAT THE ASSESSEE IS NOT SATISFIED WITH THE FINDING GIVEN BY THE TRIBUNAL IN RELATION TO HER CLAIM U/S 54F OF THE I.T. ACT. 3. WE HAVE GONE THROUGH THE TRIBUNAL ORDER AND F OUND THAT THE ISSUE REGARDING DEDUCTION U/S 54F HAS BEEN APTLY DI SCUSSED AND DECIDED BY THE BENCH AND U/S 254(2) OF THE ACT, THE TRIBUNAL HAS NO POWER TO REWRITE ITS ORDER. UNDER THIS SECTION, ON LY THE MISTAKES WHICH M.A 143/2010 :- 2 -: ARE APPARENT, OBVIOUS AND PATENT ON RECORD CAN BE R ECTIFIED. THEREFORE, WE DO NOT FIND ANY MERIT IN THIS MISCELL ANEOUS APPLICATION AND THE SAME STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8.10 .2010. SD/- SD/- ( ABRAHAM P GEORGE ) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 8 TH OCTOBER,2010 RD COPY TO: APPLICANT/RESPONDENT/CIT(A)/CIT/DR