Jurisdiction of the Bench to Hear the application of ...

Customs

June 22, 2023

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of the Customs Act shall be heard by a Bench consisting of the Members who heard the appeal giving rise to the application, unless the President directs otherwise. - Once an application for rectification of mistake had also been filed by the appellant, it was the bounden duty of the office to have listed the application before the same Bench - AT

View Source

← Previous Next →

Jurisdiction of the Bench to Hear the application of ...

Customs

June 22, 2023

You may also like:

Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not...

Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification...

Rectification of mistake u/s 254 - Tribunal was not justified in recalling the order passed by it in toto and setting the matter down for a fresh hearing - HC

Rectification of mistake u/s 154 - deduction u/s 80P - appeal of assessee was allowed following order of High Court, subsequently, that decision was reversed by the...

Tribunal, while exercising the power of rectification, can recall its order, if it is satisfied that on account of mistake, manifest error or omission attributable to...

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...

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

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.

Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

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...

Rectification u/s 154 - Capital gain computation - Having admitted to this mistake in his order, there was no other recourse available in law to the Ld.CIT(A) other than...

Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent...

Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,...

Seeking recall of order - It is the appellant who had filed the early hearing application and, therefore, it was the duty of the applicant to follow the dates on which...

Quick Updates: