Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 50 - AT - Income TaxNon-disposal of an additional ground - there was no recording in order sheet entry admitting the extracted additional ground - no argument recorded in log book from both the sides on the merits of the this ground, there is not even any mention of the prayer for the admission of additional ground or the objections of the ld. DR to its admission - In the absence of its admission, there is no scope for contending that there was a mistake, much less the mistake apparent from record, in not adjudicating the same in the order of the tribunal, warranting any rectification u/s. 254(2) of the Act - application dismissed
|