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2010 (3) TMI 746 - HC - Income TaxRectification application u/s 254(2)- Held that:- the second rectifica-tion application by either party is maintainable only on issues not decidedby the Tribunal in any other rectification application filed by either of theparties - Therefore, clarify that the appellate order issued under section254(1) gets merged in rectification orders only on the issues raised in therectification application and on all other issues decided by the Tribunal inthe appeal, the appellate order under section 254(1) survives and is avail-able for rectification again on any other issue on an application filed byeither of the parties - Consequently,uphold the order of the Tribunaland dismiss the Department’s appeal..
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