Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 278 - ITAT CALCUTTA-EExtract: .......der section 158BFA(1) in the instant case cannot be held to be such an obvious mistake which can be rectified under section 154 of the Act. 10. We, therefore are of the considered view that the order under section 154 dated 19-7-2000 in the instant case is not sustainable and, accordingly, we cancel the same. 11. In the result, the appeal succeeds.
|