Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Recall of order – a mistake which may be discovered by a ...


Section 254(2) Income Tax Act: Complex Mistakes Needing Investigation Can't Be Corrected Under This Provision.

June 6, 2014

Case Laws     Income Tax     AT

Recall of order – a mistake which may be discovered by a complicated process of investigation, argument or proof cannot be rectified u/s. 254(2) - AT

View Source

 

← Previous Next →

 

You may also like:

  1. HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

  2. The Tribunal does not have power to review its judgment under Section 254(2) of the Act, which authorises the Tribunal to only correct its mistakes - HC

  3. 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...

  4. 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....

  5. 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...

  6. 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...

  7. 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...

  8. Applicability of Section 56(2)(x) of the Income Tax Act to the transfer or surrender of tenancy rights. It states that Section 56(2)(x) is a deeming provision akin to...

  9. Rectification of mistake u/s 254 - period of limitation - keeping in view factual matrix of the instant case, the MA ought to have been filed by assessee latest by 30.11....

  10. Rectification of mistake - In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which...

  11. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

  12. 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...

  13. 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...

  14. Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing...

  15. Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Addresses the tax liability of individuals in respect of income that i...
F: Exports to Nepal and Bhutan Qualify for Duty Drawback Regardless of Pa...
F: Director's Foreign Cab Services for Client Meetings Subject to GST Und...
A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...
A: Mandatory ISD Registration Now Required for Head Offices Distributing ...
A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...
A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...
A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...
A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...
A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...
A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...
A: Essential Strategies for Managing Export Business Risks: From Market D...
A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...
A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...
A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...
A: India's Export Opportunities: Selecting Profitable Products in Textile...
A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...
H: Input Tax Credit Not Available for Share Buyback Expenditure Under GST...
H: Gujarat Maritime Board Dredging Services Not Eligible for Exemption Un...
H: GST Demand Against Deceased Invalid Without Show Cause Notice to Legal...
H: Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under ...
H: No GST Payable on Gas Lost During Transit, But Input Tax Credit Must B...
H: Investment Firm Cannot Claim Input Tax Credit on Mutual Fund Transacti...
H: Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Un...
H: Section 34 Application Filed on Next Court Working Day After Holiday P...
H: GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Offi...
H: Input Tax Credit Denied for Concrete Tower Construction Supporting Man...
H: Businesses Can Apply Margin Scheme for Second-Hand Goods While Maintai...
H: Rice Husk Board with PVC Resin Cannot Be Classified Under Chapter 44 o...
H: Goods Delivered Under Fraudulent Orders Still Constitute "Supply" Unde...