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2013 (9) TMI 1084 - AT - Income TaxNo mistake apparent on the record rectifiable u/s 254(2)- In this case, we feel that the Revenue, in the garb of application for rectification, has sought to re-open and argue the matter which is beyond the scope of Sec. 254(2). The power u/s 254(2) does not contemplate re-hearing which would have the effect of re-writing the order affecting the merit of the case. If the power given u/s 254(2) is read in that manner, then, in our opinion, there will not be any difference between the power to review and the power to rectify the mistake. The legislature has not deliberately conferred the power of review on the Tribunal and the Tribunal cannot review its order under the garb of power given u/s 254(2).
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