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2011 (3) TMI 920 - AT - Income TaxReassessment - whether an application for rectification of mistakes apparent from the record can lie u/s.254(2) against the order of the Third Member passed u/s.255(4) of the Act - When there is a difference between the Members while disposing of the appeal it cannot be said that the appeal has been finally disposed of - Sub-section (4) of section 255 requires that after the opinion of the Third Member, the point of difference "shall be decided" according to the majority opinion and this clearly suggests that a final order has to be passed disposing of the appeal in its entirety which order alone would be an order passed by the Tribunal under sec.254(1) - in the present case the revenue seems to have missed the distinction between a finding on a point of difference and the final order of the Tribunal under sec.254(1) - Decided against the revenue
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