- (1.) Instant petition at the instance of Revenue is directed against order dt.16/12/2004 passed by the Tax Board dismissing the rectification application of the Revenue
(2.) Brief facts noticed are that a provisional assessment order was passed by the Assessing Officer (for short, 'AO') which was assailed before the Deputy Commissioner (Appeals) (for short, 'DC(A)') and also before the Tax Board who allowed certain relief and thereafter the revenue preferred an appeal before the Tax Board and the Tax Board vide order dt.19.11.2003 dismissed the appeal of the Revenue by holding that subsequent to that a final assessment order has been passed which has merged in the final assessment order and therefore, the appeal became infructuous and accordingly dismissed the same.
(3.) Thereafter, a rectification application was moved by the Revenue before the Tax Board which came to be dismissed on 16.12.2004 and in the said rectification application it was alleged that the issues in the Provisional Assessment and Final Assessment were different and thus the order was required to be rectified. However, the Tax Board again rejected the application.;