Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (4) TMI 34 - BOMBAY HIGH COURTThe law was amended by the Finance (No. 2) Act, 1996, retrospectively, with effect from April 1, 1989, by which the expression "not being less than thirty days" in section 148(1) stood deleted - Department moved a miscellaneous application before the Tribunal under section 254(2) of the Income-tax Act for rectification of the order passed by the Tribunal on June 26, 1996, on the ground that with the change in law retrospectively from April 1, 1989, the judgment dated June 26, 1996, needed rectification under section 254(2) - miscellaneous applications were dismissed by the Tribunal on the ground that there was no apparent error on record as the amending Act received the assent of the President on September 28, 1996, i.e., after three months, from June 26, 1996, when the appeals were disposed of by the Tribunal – Held that miscellaneous application filed by the Department was rightly rejected by the Tribunal
|