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2010 (7) TMI 564 - HC - Income TaxAddition - DVO's valuation - Unexplained house property - The order passed by the Tribunal under section 254(1) is the effective order so far as the appeal is concerned and any order passed under section 254(2) either allowing amendment or refusing to amend merged with the original order passed That finding was based on records produced by the Revenue in justification of the assessment order passed by the Assessing Officer and therefore, now it cannot be contended that it is vitiated on account of error on the face of the record - Exercise of power under section 254(2) of the Act by the Tribunal in recalling the entire order amounted to passing a fresh order in appeal which is not permissible - Liberty is granted to the Revenue to challenge the order of the Tribunal passed in appeal before the appropriate forum, if so advised - Even if there is some delay, the same may be condoned
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