Appbllant : Coiniiiissiorier Of Iiiconie Taxj. Raipur (C.g v. Rbspondbn1: Lakhwiiider Sirigh

^ HIQH CGURT OF CHKATTISGARH AT BILASPUR TAX CASB KG. 56 OF 2012 APPBLLANT:Coiniiiissiorier of IiiconieTaXj.Raipur (C.G.) VersusRBSPONDBN1:Lakhwiiider Sirigh APPBAL UNDER SBCTION 2SO-A OF TKB INCOME TAX ACT,1961 Dt^isiosi Bejoicli: Hoa'ble Shri Abhay r^Iassohay Sapre8&Hoa'ble ®hriG. Minhaiuddia, JJ. Preseixt: Shn Rajeev Shrivastava, cotirisel for the appellaat ORAL_JU.DGMENT(Passed oa 21st day ofJuae, 2012) Per Abhay Masa.oliaz Sapre, J. This appeal has beeB. filed by tlie appellant under Section260-A of fhe Incoiae Tax Act, 1961 (hereiiiafter refeiTed to as 'theAct3} agakist the order dated 10-02-2012 passed by the Income TaxAppellate Tribunal, BIlaspur m ITA No. 181/BLPR/2010 which ariseoiit oforder dated 30-03-2010 passed by the CIT (Appeals), Raipur,IAI appeal No,0227/08~09 arising oiit offhe assessiiient year 2006-07 la relatlon to fhe assessnient order dated 19-11-2008 passed byAssessiiig Officei. 2.Haviiig heard learned counsel for the appellant arid onperusal of the record of tiie case, we aie of the opuiion fhat flieremedy for tlie appellaiit Biay lie in fhe facts of this case 111 fhe fu'stinstance iii filhig an application seekiiig rectiflcation of tlie order iiirelatioii to fliidMig recordecl ia para 5 of tlie impugiied order beforethe Tribunal. 3.Such applicatioAi under Sectiou 254 sub-sectioii (2) of tiieAct, ia our opiiiion caii always be filed by the appellaAit withlii fouryears frojji tlie date of iiiaiii order passed h~i appeal by flie Tribunalaiid depending upou flie outconie of such application, appealagaliist tlie order ioipugned ia tliis appeal aad tlie one which aiayeventaally be passed by flie Tribunal 011 rectiflcation applicatioucaii always be filed even as a later date, if occasioii arises by tiieparties to tliis appeal,Act, ia our opiiiion caii always be filed by the appellaAit withlii fouryears frojji tlie date of iiiaiii order passed h~i appeal by flie Tribunalaiid depending upou flie outconie of such application, appealagaliist tlie order ioipugned ia tliis appeal aad tlie one which aiayeventaally be passed by flie Tribunal 011 rectiflcation applicatioucaii always be filed even as a later date, if occasioii arises by tiieparties to tliis appeal, Kvr 4,Accordingly aad iaview of this liberly graiited to tiieappeUaat, fhe appeal is disiaissed as withdrawn. Sd/-G. MinhajuddinJudge Sd/-Abhay Manohar SapreJudge