- (1.) Heard learned counsel for the parties.
(2.) The appeal is directed against the order dated 29th August, 2011 passed in Miscellaneous Application (M.A.No. 25/Ran/2010) by which the appellant's application under Section 254(2) of the Income Tax Act, 1961 has been dismissed.
(3.) Brief facts of the case are that in this case, search and seizure operation was carried out under Section 132 of the Income Tax Act, 1961 on 10.03.2007. The Assessing Officer completed assessment under Section 158BC of the Act on the basis of material found as a result of search and also of the result of post search enquiries. The said assessment was challenged before the C.I.T.(Appeals) and the appellate order was challenged before the Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.(SS).A. No. 36/PAT/2006 pertaining to the block period 01.04.1986 to 10.03.1997. The appeal of the assessee was dismissed vide order dated 06.11.2009. The assessee, not safisfied with the order, moved application under Section 254(2) of the Act of 1961 for rectification of the mistake, which, according to appellant, was apparent from the order dated 06.11.2009 itself.;