| |
| The Tax Publishers2020 TaxPub(DT) 5243 (Ahd-Trib) INCOME TAX ACT, 1961
Section 254(2)
Where from examination of records it revealed that while adjudicating the issue, the Tribunal made reliance upon the finding which was not on the issue whether the deduction under section 80-IA was admissible to the assessee or not, rather reliance had been placed on an issue wherein benefit of subsidy on Sales Tax component was given, it would constitute an apparent error crept in the order of the Tribunal requiring rectification.
|
Appeal (Tribunal) - Rectification under section 254(2) - Mistake apparent - Reference made does not relate to issue in dispute
Assessee filed a miscellaneous application against the order of Tribunal confirming disallowance of deduction under section 80-IA. Tribunal, however, did not adjudicate said ground regarding claim of deduction under section 80-IA, instead discussed and allowed the different ground of sales tax benefit inadvertently. Held: From examination of records, it will reveal that while adjudicating the issue, the Tribunal made reliance upon the finding which was not on the issue whether the deduction under section 80-IA was admissible to the assessee or not. The reliance had been placed on an issue wherein benefit of subsidy on Sales Tax component was given. Therefore, an apparent error has crept in the order of the Tribunal, it required rectification. Hence, the application was allowed and the order was recalled for readjudication on merit.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2000-01
IN THE ITAT, AHMEDABAD BENCH
 SUBSCRIBE FOR FULL CONTENT
|