Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (7) TMI AT This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2022 (7) TMI 1582 - AT - Income Tax


In the case before the ITAT Delhi, the assessee filed a Miscellaneous Application seeking rectification of mistakes in Appeal No. 477/DEL/2021 for the Assessment Year 2016-17, specifically concerning the non-adjudication of Ground No.10. This ground pertained to the claim of deduction for expenses amounting to Rs. 250,17,14,636/- related to Technical Knowhow. The Tribunal acknowledged that this ground was indeed raised but not adjudicated in its previous order dated 09.11.2021, which constitutes a "mistake apparent from record" under section 254(2) of the Income Tax Act. Consequently, the Tribunal decided to recall the order for the limited purpose of addressing Ground No.10 and directed the Registry to schedule a hearing for 22.08.2022. The decision was pronounced in the open court on 29.07.2022, and no separate notice of hearing is required. The application by the assessee was thus allowed.

 

 

 

 

Quick Updates:Latest Updates