Home Highlights April 2013 Year 2013 This

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1. Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit...

2. Rectification of mistake - The scope and ambit of the power which could be exercised u/s 254(2) is circumscribed and restricted within the ambit of the power vested by...

3. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

4. 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...

5. 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...

6. 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....

7. 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...

8. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

9. Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in...

10. Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although...

11. Rectification u/s 254 - error apparent on face of record - non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) -...

12. 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...

13. Rectification applications - Power of ITAT - Tribunal could not have undertaken such incisive and detailed examination of facts and law to come to the conclusion which...

14. Rectification u/s 254 - non consideration of Tribunal decision in order which was referred and provided in paper book - an apparent error requiring necessary...

15. Provisional attachment - Validity of circular dated 23rd February, 2021 - In our view the safeguard as provided in clause 3.1.5 in the said circular by providing that...