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
Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Rectification of mistake apparent on record u/s 254(2) - The ...

Case Laws     Income Tax

May 28, 2014

Rectification of mistake apparent on record u/s 254(2) - The assessee through this application has attempted to dissect the order of the Tribunal into pieces then to vent out his dissatisfaction regarding the finding arrived at by the Tribunal on the factual matrix - application dismissed - AT

View Source

 


 

You may also like:

  1. The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

  2. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

  3. Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake...

  4. Rectification u/s 254 - No mistake, much less, a mistake apparent on the face of record as envisaged under section 254(2) of the Act. What the assessee wants by filing...

  5. Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

  6. Rectification of mistake u/s 254 - non consideration of decision refereed by the assessee in dealing with appeal - a mistake apparent from record - Tribunal recalled its order.

  7. Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

  8. Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

  9. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

  10. Rectification of mistake u/s 254 - If such prayer is allowed then in every case, where the assessee is not satisfied with the finding of the Tribunal, the MA will be...

  11. Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record...

  12. Tribunal apparently fell into an error in not rectifying the said mistake apparent on the face of record, which is nothing more than a mistake of fact and even if it is...

  13. Rectification u/s 254 - Penalty u/s 271(1)(c) was deleted - Without prejudice to the above, assuming the findings of the ITAT is not correct than it would not amount to...

  14. Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is...

  15. Rectification u/s 254 - an order u/s. 254(2) only permits rectification of mistake apparent from record - by submitting elaborate arguments in the realm of review of the...

 

Quick Updates:Latest Updates