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| The Tax Publishers2020 TaxPub(DT) 4802 (Bang-Trib) INCOME TAX ACT, 1961
Section 254(2)
Where there was no mistake apparent on record in the order passed by Tribunal, miscellaneous petitions filed by the assessee were dismissed.
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Appeal (Tribunal) - Rectification under section 254(2) - No mistake apparent from record -
Assessee filed miscellaneous petitions under section 254(2) for rectification of certain errors in the order of Tribunal. Held: The scope of proceedings under section 254(2) are very limited to rectifying mistakes that are apparent on the face of the record. There was no such apparent mistake in the order of the Tribunal which was pointed out in these petitions. In the given circumstances, the order of the Tribunal does not suffer from any mistake apparent on the face of the record. Thus, miscellaneous petitions filed by the assessee were dismissed.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE ITAT, BANGALORE BENCH
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