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2012 (7) TMI 454 - AT - Income TaxRecalling of order - Rectification of mistake – Held that:- Tribunal's power under section 254(2) is not to review its earlier order but only to amend it with a view to rectifying any error apparent from the record. The power of rectification under section 254(2) of the Income-tax Act can be exercised only when the mistake which is sought to be rectified is an obvious and patent mistake which is apparent from the record, and not a mistake which requires to be established by arguments and a long drawn process of reasoning on points on which there may conceivably be two opinion - recalling of the orders of the Tribunal for the AYs 1999-00 to 2007-08 for re-adjudicating the issue in question afresh, as prayed in the Misc. applications would tantamount to review/revision of the order of the Tribunal, which is not permissible in law - no any merit in the present Misc. applications and as such, the Misc. applications filed by the assessee are dismissed
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