Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - Assessment was completed in respect of assessment years 1996-97 to 2000-01, which however was sought to be re-opened by assessing authority for reasons recorded, stated as identical for all years as produced in respect of assessment years 1996-97 and 1998-99 - Re-opening of assessments in respect of above different years was subjected to challenge by filing appeals before Tribunal - Tribunal passed a common order holding that there was absolutely no reason for re-opening assessment for year 1996-97 - Accordingly, assessment re-opened in respect of said year was set aside - However, with regard to remaining years, it was observed by Tribunal that there was lack of materials to decide issue and, accordingly, matter was remanded to Commissioner (Appeals) with a specific direction to consider matters separately - After referring to facts and figures in respect of different assessment years and also taking note of specific direction contained in remand order passed by Tribunal, Commissioner (Appeals) held that initiation of proceedings under section 148 for assessment years 1998-99 to 2000-2001 was not valid and, accordingly, appeals preferred by assessee were allowed - On appeal, Tribunal remanded matter to Commissioner (Appeals) for considering case on merits, after arriving at a finding that there were valid reasons for re-opening of assessment by Assessing Officer - Against said order, assessee filed an application under section 254(2) contending that said order passed by Tribunal was very much contrary to order already passed by Tribunal and that it was not correct or proper to have taken a different view, being a Co-ordinate Bench, there was error apparent on face of records - Tribunal dismissed assessee's application holding that there was no mistake apparent on face of records, so as to invoke power under section 254(2) - On instant petition, it was noticed that Tribunal had passed an order of remand in respect of assessment years/orders for 1998-99 to 2000-01 for 'want of necessary materials', but for which, Tribunal would have passed similar orders as in assessment years 1996-97 and…

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