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2016 (10) TMI 1101 - AT - Income TaxRectification of mistake - Tribunal’s powers of rectifying mistakes on applications filed under section 254(2) - Held that:- The present miscellaneous applications deserve to be dismissed on the short reason that the mistakes which are sought to be rectified, in these miscellaneous applications, are alleged to have crept in order passed by the Tribunal under section 254(2), but then as held by the Special Bench of this Tribunal in the case of Padam Prakash (HUF) vs. ITO [2011 (1) TMI 226 - ITAT, NEWDELHI] Tribunal’s powers of rectifying mistakes apparent from record are confined to mistakes in orders under section 254(1) and not under section 254(2). In this view of the matter, we dismiss the miscellaneous applications on the short ground of jurisdiction and decline to deal with the matter on merits.
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