The Tax Publishers2020 TaxPub(DT) 4815 (Mum-Trib)

INCOME TAX ACT, 1961

Section 263

It is a settled law that review of order in the grab of rectification of mistake apparent from record is not permissible in law.

Revision under section 263 - Applicability - Assessee seeking review of order in grab of rectification of mistake apparent from record -

Assessee sought review of order of Tribunal in the grab of rectification of mistake apparent from record. Held: It is a settled law that review of order in the grab of rectification of mistake apparent from record is not permissible in law.

REFERRED :

FAVOUR : Against the assessee

A.Y. :



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