JUDGMENT :

B.S. Chauhan, C.J. - In W.P. (C) No. 3226 of 2008 the Commissioner of Income Tax has sought to challenge the order dated 20.7.2007 passed by the Income Tax Appellate Tribunal, Cuttack (hereinafter referred to as "the Tribunal") in Misc. Application No. 49-CTK/2004 by which the learned Tribunal was pleased to recall its earlier order dated 5.8.2004 and further directed re-hearing of the matter afresh.

2. Mr. Mohapatra, learned Standing Counsel for the Income Tax Department submitted that the Tribunal finally disposed of ITA No. 341/CTK/2003 by an order dated 5.8.2004 and the Assessee (opposite party herein) purportedly filed an application for rectification u/s 254(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") alleging that certain errors had crept in the original order passed by the Tribunal. This application came to be allowed by the Tribunal by the impugned order dated 20.7.2007 in Misc. Application No. 49-CTK/2004. Mr. Mohapatra, learned Standing Counsel for the Revenue strenuously submitted that the impugned order under Annexure - 2 dated 20.7.2007 was passed without any authority of law in as much as the impugned order would indicate that the T