The Tribunal held that the fact that the judges indicate a decision during the hearing or even dictate a judgement in open court gives no right to the litigant. Judges can change or alter their decision at any time until the judgement is signed & sealed. A miscellaneous application on the ground that the ITAT Members stated a particular decision during the hearing but did the opposite in the order is not maintainable. Followed Surendra Singh & Ors. v. State of U.P., AIR 1954 SC 194. The Apex Court in Master Construction Co. (P.) Ltd. v. State of Orissa (1966) 17 STC 360, CIT v. Karam Chand Thapar & Br. P. Ltd. (1989), 176 ITR 535(SC) Kamaljit Singh Prop. v. ITO, Ras Bihari Bansal v. CIT (2007), 293 ITR 365 (Delhi) (HC). (ITA No. 675 (Asr)/2013, dt. 23.04.2019)(AY. 2009-10)
Kamaljit Singh Prop. Dhanoa Brothers v. ITO ( 2019) 177 ITD 246 /182 DTR 129 / 201 TTJ 365 (Amritsar)(Trib), www.itatonline.org
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record – Judges can change or alter their decision at any time until the judgement is signed & sealed-A miscellaneous application on the ground that the ITAT Members stated a particular decision during the hearing but did the opposite in the order is not maintainable.