INCOME TAX ACT, 1961

Section 254(2)

Appeal (Tribunal) - Rectification under section 254(2) - No apparent mistake -

Revenue filed miscellaneous application pleading therein that certain mistakes apparent on record occurred in the order of Tribunal. Held: A perusal of the miscellaneous application revealed that the Revenue through such application wanted to contest the case afresh. In the said application, reference was made to certain additional facts and evidences stating that the Tribunal erred in not taking note of those additional facts and evidences. However, the Revenue failed to point out which fact or evidence on the file escaped attention of the Tribunal. Further, the Revenue could not point out any mistake in the order of the Tribunal, which could be said to be a mistake apparent from record. In fact, the Revenue sought to review of the order by way of pleading additional facts, which was not permissible in a rectification application under section 254(2). Therefore, as the Revenue failed to point out what fact or even any argument coming from record, which the Tribunal failed to consider in its order, the Tribunal was not having jurisdiction under section 254(2) to pass the second order and hence, miscellaneous application filed by the Revenue was dismissed.

REFERRED :

FAVOUR : In assessee's favour/Against the appellant

A.Y. :

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