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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of Where it was admitted by revenue that in appeal folder on file of Appellate Tribunal, additional ground raised was not available, non-consideration of such additional ground by Tribunal would not justify filing of miscellaneous petition by revenue for rectification of Tribunal's order. [A.Y. 1997-98]. The Assessing Officer while passing the assessment order for the assessment year 1997-98, inter alia, restricted the deduction under section 80-IA to the business income and excluded the income from other sources. The Commissioner (Appeals) allowed the said issue and the issue in respect of section 43B in favour of the assessee. In appeal before the Tribunal by the revenue, the issue relating to section 80-IA was not raised. It was the case of the revenue that during the pendency of the appeal before the Tribunal, additional ground contesting the allowance of deduction under section 80-IA was raised. Despite raising of additional ground, that had not been considered by the Tribunal while passing the order. On that basis the revenue filed the miscellaneous petition. Held that the Tribunal, after perusing the appeal folder, had recorded a factual finding that no such additional ground had been raised and received by the Tribunal and as such, the petition filed by the revenue that the additional ground in respect of the issue relating to section 80-IA was not considered was not correct. It was admitted by the revenue that in the appeal folder on the file of the Appellate Tribunal, the additional ground raised was not available. When it was admitted that the appeal folder did not contain the additional ground, necessarily the miscellaneous petition had to be rejected and rightly the Tribunal had rejected the miscellaneous petition. J. Narayanaswamy for the Appellant. JUDGMENT K. Raviraja Pandian, J.-This appeal is filed by the Revenue against the order of the Income-tax Appellate Tribunal, "C" Bench, Chennai in M. P. No. 271/Mds/06 in I. T. A. No. 156/Mds./01 dated July 31, 2007, for the assessment year 1997-98 formulating the following question of law : "1. Whether, on the facts and…

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