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

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