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2014 (5) TMI 360 - HC - Income TaxValidity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee – Held that:- The Tribunal reversed the decision of the CIT(A) - CIT(A) was not right in allowing the appeal of the assessee - this was not a case of typographical error- If there was a simple and obvious typographical error, the Tribunal could easily have corrected the same - the entire order only pointed to only one thing that the Tribunal desired to allow the Revenue’s appeal - If the order of the Tribunal was suffering from an typographical error, its ultimate conclusion that CIT(A) was not right in allowing the assessee’s appeal would be incongruous with such expression - the Tribunal committed an error in reversing its own decision which was rendered on merits, on an application for rectification filed by the assessee on the plain ground that the earlier order suffered from typographical error – thus, the order of the Tribunal is set aside – Decided in favor of revenue.
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