The Tax Publishers2020 TaxPub(DT) 1638 (Bom-HC)

INCOME TAX ACT, 1961

Section 254(2)

Since there was omission to deal with appeal of assessee for assessment year 2003-04, thus, order of Tribunal was interfered to the effect that same stood recalled qua both grounds.

Appeal (Tribunal) - Rectification of mistake - Ground in appeal for relevant assessment year (2003-04) was not considered by Tribunal in its Order -

Raising the grievance that ground in appeal for relevant assessment year (2003-04) was not considered by Tribunal in its Order, which also was required to be re-heard, instant writ petition was filed. Held: Since there was omission to deal with appeal of assessee for assessment year 2003-04, thus, order of Tribunal was interfered to the effect that same stood recalled qua both grounds.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

IN THE BOMBAY HIGH COURT

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