Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (8) TMI 59 - ALLAHABAD HIGH COURTTribunal recalling its order in exercise of powers under section 254(2) - mistake apparent from the record – some of the grounds set out in the memorandum of appeal had not been considered by the Tribunal while deciding the appeal - "Whether, Tribunal was legally correct in recalling a part of its order dated December 1, 1981, confirming the penalty under section 271(1)(c) of the Income-tax Act, 1961?" - we do not find any illegality in the order of the Tribunal. The question referred to us, therefore, is answered in the affirmative, i.e., in favour of the assessee
|