I. T. R. No. 97 of 1990 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. R. No. 97 of 1990 Date of Decision : December 10, 2008. M/s Indian Timber Traders, Pathankot .... Applicant Vs. The Commissioner of Income Tax, Amritsar .... Respondent CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE L. N. MITTAL * * * Present : Ms. Naveender P. K. Singh, Senior Standing Counsel, for the Revenue. * * * ADARSH KUMAR GOEL, J. (Oral) : 1. This reference has been made in pursuance of direction of this Court dated 23.09.1988, by the Income Tax Appellate Tribunal, Amritsar, arising out of MA No. 29/79 in ITA No. 289/78-79 for the assessment year 1971-72, which has been decided by the Tribunal vide its order dated 08.04.1980. 2. The Assessing Officer, during the course of assessment of the assessee, raised a question why the profits in P. Mal Khata in the books of M/s Indian Timber Traders be not assessed in the hands of “Association of persons”. Assessment was made accordingly. The assessment was set aside by the Appellate Authority, but on appeal by the Revenue, the Tribunal upheld the order of re-assessment and directed the Appellate Authority to I. T. R. No. 97 of 1990 2 hear assessee's appeal in respect of other objections. The Revenue as well as the assessee made miscellaneous applications. The application of the assessee was for recall of the order of the Tribunal and application of the Revenue was for deleting the direction for hearing assessee's objections. The application of the Revenue was allowed to the extent of deleting the direction for hearing the assessee's appeal in respect of other objections against validity of assessment. 3. Though learned counsel for the Revenue points out that Tribunal has ample jurisdiction to recall its order under Section 254 (2) of the Act, in absence of the assessee, we do not consider it appropriate to answer the reference. 4. The reference is returned unanswered. (ADARSH KUMAR GOEL) JUDGE December 10, 2008 ( L. N. MITTAL ) monika JUDGE