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TMI Blog2015 (4) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act. When the Tribunal had arrived at such a finding, it is not open to the Revenue to file a Miscellaneous Petition challenging the said finding in the guise of rectification of the order. The Revenue has a remedy of appeal as against the findings of the Tribunal. Without resorting to such a remedy, the Revenue has filed the Miscellaneous Petition. In the light of the above, we see no reason to interfere with the order of the Tribunal. - Decided against revenue - Tax Case (Appeal) No.187 of 2015 - - - Dated:- 27-4-2015 - MR. R.SUDHAKAR AND Ms. K.B.K.VASUKI, JJ. For The Appellant : Mr.J.Narayanasamy Standing Counsel for Income Tax JUDGMENT (Judgment of the Court was delivered by R.SUDHAKAR,J.) This Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and sought rectification of the order contending that no order was passed by the Assessing Officer under Section 237 of the Income Tax Act. However, the Tribunal, dismissed the Miscellaneous Petition filed by the Revenue, holding as follows: If the Revenue is aggrieved over this order, it is open to them to file the appeal before the higher forum. Under Section 254(2) of the Income Tax Act, this Tribunal can rectify only error which is apparent on the face of the record. In the guise of rectifying the mistake, this Tribunal cannot reverse this order. Therefore, in our view, there is no merit in the petition filed by the Revenue. The error as pointed out by the Revenue is not an error within the meaning of Sec.254(2) of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act. When the Tribunal had arrived at such a finding, it is not open to the Revenue to file a Miscellaneous Petition challenging the said finding in the guise of rectification of the order. The Revenue has a remedy of appeal as against the findings of the Tribunal. Without resorting to such a remedy, the Revenue has filed the Miscellaneous Petition. 8. In the light of the above, we see no reason to interfere with the order of the Tribunal. Accordingly, finding no question of law much less any substantial question of law arises for consideration in this appeal, this Tax Case (Appeal) stands dismissed giving liberty to the Revenue to pursue the appeal in accordance with law, if they so desire. No costs. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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