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 August 2012 Year 2012 This

Rectification of the orders passed by the Tribunal on ground ...

Case Laws     Income Tax

August 10, 2012

Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record to invoke the provisions of section 254(2) - AT

View Source

 


 

You may also like:

  1. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

  2. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  3. Assessee filed second rectification application u/s 254, raising same grounds as first miscellaneous application which was already rejected. Tribunal held that except...

  4. Non-speaking order - It is clear that the order of Tribunal is certainly a non-speaking order and the Tribunal failed to consider the grounds raised by the appellant....

  5. Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tribunal while passing the Final order has already taken into consideration the Board’s circular as...

  6. Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying...

  7. Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case...

  8. Rectification of mistake - impact of subsequent decision passed by the High court after the order of assessment - rectification under Section 154 of the Act of 1961 is...

  9. Rectification u/s 154 - Period of limitation as per section 154(7) - In the present case, the order u/s. 143(3) was passed on 26/12/2011 and the financial year is FY...

  10. Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

  11. The case pertains to the rectification of a mistake and reopening of assessment u/s 147 versus assessment u/s 153C. The information or seized document belonging to the...

  12. The High Court quashed the penalty imposed u/s 270A, holding that the foundation for penalty proceedings was extinguished due to the subsequent rectification order. The...

  13. Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP...

  14. Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

  15. The Tribunal held that the assessment order passed by the Assessing Officer was barred by limitation and quashed it. As per Section 144C(13) read with Section 143(3),...

 

Quick Updates:Latest Updates