Rectification u/s 254 - A mistake which is apparent from the ...

Case Laws Income Tax

March 20, 2020

Rectification u/s 254 - A mistake which is apparent from the record or not - non-consideration of an issue by the ITAT - As already pointed out above, there was no averment in the miscellaneous application by the respondent / assessee that it had pointed out or argued the Co-ordinate Bench decision relating to the block assessment during hearing of the appeal and that the Tribunal did not consider the same. - All that the Tribunal had done was to restore the matter to the file of the assessing officer for a fresh decision in accordance with law in which the respondent / assessee would have ample opportunity to place all the materials at its command before the assessing officer for consideration. - Order of ITAT set aside - HC

View Source

← Previous Next →

Rectification u/s 254 - A mistake which is apparent from the ...

Case Laws Income Tax

March 20, 2020

You may also like:

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...

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.

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....

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...

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...

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...

Rectification u/s 254 - Addition u/s 68 - non-consideration of certain facts in Order of the Tribunal - ignoring the material already on record on the part of the...

Rectification u/s 254 - non-consideration of decision of tribunal relied upon by the assessee on identical fact - decision subsequently approved by Hon’ble Bombay High...

Rectification u/s 254 - Maintainability of appeal on low tax effect - both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus...

Rectification u/s 254 - Both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus not part of the record at the time when the...

Rectification u/s 254(2) - failure to take cognizance of certain judicial pronouncements - non-consideration of the judgments of the jurisdictional High Court and the...

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...

Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and...

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...

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio...

Quick Updates: