Rectification of mistake u/s 254 - Period of limitation would ...

Case Laws Income Tax

December 3, 2020

Rectification of mistake u/s 254 - Period of limitation would begin to run from the date the assessee got knowledge of the order or from the date of passing of the order - The period of limitation would thus commence only from 19.11.2019 which is the date of obtaining knowledge of the order dated 01.02.2013. The period spent by the assessee after it got knowledge of the dismissal of its appeals in limine from November 2019 to March-2020 is the period spent in prosecuting the remedy provided under the said Act. From the aforesaid we are satisfied that the time spent from 19.11.2019 till filing of the present appeals has been sufficiently explained by the applicants. - HC

View Source

← Previous Next →

Rectification of mistake u/s 254 - Period of limitation would ...

Case Laws Income Tax

December 3, 2020

You may also like:

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

Rectification of mistake u/s 254 - period of limitation - keeping in view factual matrix of the instant case, the MA ought to have been filed by assessee latest by 30.11....

Rectification of mistake u/s 254 - period of limitation - the expressions “passed” “initiated” and “served/received” are not interchangeable - the expression “passed”...

Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

Rectification of mistake u/s 254 - non consideration of decision refereed by the assessee in dealing with appeal - a mistake apparent from record - Tribunal recalled its order.

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is...

Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to...

Rectification u/s 254 - period of limitation - ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the...

Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not...

Rectification of mistake u/s 254 - in the guise of rectification, the Revenue is seeking review of the order of Tribunal, which is beyond the scope of powers as...

Quick Updates: