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| The Tax Publishers2020 TaxPub(DT) 4432 (Sur-Trib) INCOME TAX ACT, 1961
Section 254
Where Miscellaneous Application (MA) was filed by revenue subsequent to order of High Court was passed on appeal, which meant that order of High Court was not available to revenue at time of filing the MA, considering that order of Tribunal got merged with order of High Court on issue raised by revenue in MA, therefore there was no question of any mistake in order of Tribunal in terms of section 254(2).
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Appeal (Tribunal) - Rectification of mistake - Miscellaneous Application (MA) was filed by revenue subsequent to order of High Court - Order of Tribunal got merged with order of High Court on issue raised by revenue in MA
Revenue filed miscellaneous application pleading that Tribunal in its order observed fact that matter needed to be examined and verified by lower authorities, but directed AO to allow claim of the assessee for short recoveries after necessary verification and examination, which was contrary to observation made by Tribunal in its order in preceding paragraphs. Held: It was found that order of Tribunal was upheld by Gujarat High Court in tax appeal number 90 of 2020 vide Order, dated 17-2-2020. According to assessee, there was no mistake in order of Tribunal. MA was filed by revenue dated 31-12-2019 whereas order of the High Court was passed on 17-2-2020, subsequent to date of filing the MA by the Revenue. Thus, it was inferred that order of High Court was not available at the relevant point of time with revenue i.e. at time of filing the MA. As order of Tribunal got merged with order of Gujarat High Court on issue raised by revenue in the MA, therefore there was no question of any mistake in order of Tribunal in terms to the provision of sub-section (2) of section 254.
Relied:PCIT v. Syamaprakash Nanoo Vaidyan 2020 TaxPub(DT) 1329 (Guj-HC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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