Ita/3/2011 Of Commissioner Of Income Tax v. M/S Assam Roofing Ltd

ITA 3/2011BEFORE HON’BLE THE CHIEF JUSTICE MR MADAN B.LOKURHON’BLLE MR. JUSTICE T. VAIPHEI Heard Mr. U. Bhuyan, learned counsel for the appellant and Mr. Joshi, learned counsel for the respondent.Admit. This appeal under Section 260A of the Income Tax Act, 1961 is directed against an order dated 29-12-2005 passed by the Income Tax Appellate Tribunal, Gauhati Bench, Guwahati in ITA No.99(Gau) of 2004 relevant for the assessment year 1988-89 . The following substantial question of law is framed for consideration:- �Whether on the facts and in the circumstances of the case, the Tribunal was justified and correct in law in annulling the order passed u/s 154 of the Income Tax Act, 1961 when the rectification was resorted to only to rectify arithmetical mistakes apparent from the record ? � After some hearing learned counsel for the Revenue as well as learned counsel for the Assessee say that the order under appeal is incomprehensible. We have also tried to understand the contents of the order but could not.Under the circumstances we have no option but to set aside the impugned order and remit the matter back to the Tribunal to reconsider the entire appeal.Under the circumstances the question of law framed by us is kept open since no one has been able to understand the order in appeal. The appeal is disposed of.