ORDER

The assessment years in question are 1987-88 and 1988-89. For these assessment years, the Income Tax Officer made additions to the income of the assessee, which is a partnership firm of sums which. In his view, represented the unexplained cash credits in the name of partners of the firm. The assessments were upheld by the Commissioner in appeal. The Income Tax Appellate Tribunal, on 7th November, 1994, allowed the assessee s appeal and, setting aside the assessment orders, restored the matters to the file of the assessing officer, directing him to pass a fresh order after allowing the assessee the opportunity to support the documents that it had earlier filed before him. Neither party sought to file any reference application thereagainst but the assessee filed an application before the Tribunal under Section 254(2) of the Income Tax Act, 1961 seeking to rectify it on the basis that a contention that it had raised had not been decided. On 4th January, 1995, the Tribunal allowed the rectification application. It noted that the assessee s objection was that the assessment on account of the credits should be made in the hands of the partners of the assessee as they had made paymen