Sh Shri Ji Istate Devloperf Pvt Ltd, Bhopal v. The ACIT, Bhopal

PAGE 1 OF 2 - M.A.NO.21/IND/2009 SHREEJI ESTATE DEVELOPERS PVT.LTD. BHOPAL. 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. 21/IND/2009 (ARISING OUT OF I.T.A.NO. 88/IND/2005) A.Y. : 2000-01 SHREEJI ESTATE DEVELOPERS PVT.LTD. ACIT RANGE 3(1) 115 AARADHANA NAGAR BHOPAL. VS BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI P.K.JAIN C.A. RESPONDENT BY : SMT.APARNA KARAN SR.DR DATE OF HEARING : 09.04.2010 O R D E R PER V.K. GUPTA A.M. THROUGH THIS MISC. APPLICATION THE ASSESSEE IS SEE KING MODIFICATION IN THE ORDER OF THE TRIBUNAL DATED 24. 12.2008 FOR THE REASON THAT AFFIDAVIT AND COMPILATION OF CASES SUBMITTED B Y THE ASSESSEE WERE NOT CONSIDERED BY THE TRIBUNAL WHILE DISPOSING OF THIS APPEAL AND IF THEY WOULD HAVE CONSIDERED THE RESULT WOULD HAVE BEEN D IFFERENT. THE LEARNED COUNSEL NARRATED THE FACTS AND CONTENDED TH AT THERE WAS NO CASE FOR APPLICATION OF PROVISIONS OF SECTION 145(3) BY THE REVENUE PAGE 2 OF 2 - M.A.NO.21/IND/2009 SHREEJI ESTATE DEVELOPERS PVT.LTD. BHOPAL. AUTHORITIES AS THE ASSESSEE HAS SUBMITTED THE BOOK S OF ACCOUNT AND OTHER DETAILS AS REQUIRED BY THE ASSESSING OFFICER. WHEN HIS ATTENTION WAS DRAWN TO THE FACT THAT THE TRIBUNAL HAD REFERRED TO WRITTEN SUBMISSIONS FILED BY THE ASSESSEE AND WHETHER IN THOSE SUBMISSI ONS THE ASSESSEE HAD REFERRED TO THE AFFIDAVIT AND COMPILATION OF CASES THE LEARNED COUNSEL ACCEPTED THIS FACT. EVEN OTHERWISE IT IS A SETTLED PRINCIPLE THAT THE ORDER OF THE TRIBUNAL HAS TO BE READ AS A WHOLE AND BY PICKI NG ONE AND TWO SENTENCES FROM HERE AND THERE OR NON MENTION OF ANY FACT CANNOT BE FATAL TO RENDER THE ORDER AS CONTAINING MISTAKE APPARENT FROM THE RECORD WITHIN THE MEANING OF PROVISIONS OF SECTION 254(2) OF THE ACT. HAVING STATED SO WE ALSO FIND THAT THE ASSESSEES WRITTEN SUBMISSION S HAVE BEEN DULY CONSIDERED BY THE TRIBUNAL AS APPARENT FROM THE ST ARTING PHRASE IN PARA 4 OF THE ORDER AND THEREFORE IN OUR OPINION THERE IS NO MERIT IN THIS MISC. APPLICATION FILED BY THE ASSESSEE. THE SAME IS THE REFORE DISMISSED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 9 TH APRIL 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 9 TH APRIL 2010. CPU* 913154