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2012 (10) TMI 330 - HC - Income TaxRectification u/s 254(2) - ITAT held no mistake found on record - Held that:- The Tribunal has clearly found from the documents in its original order, that the tax was paid on the consignment on 4.4.2001, which falls in the next assessment year. In order to support the application for correction of mistake the appellant did not file the transporter's bill with the Invoice No. 132323, nor filed the Customs Clearance Certificate of the consignment, which according to the appellant, was transported through the bill of the transport company on which it is stated that the tax was paid on 4.4.2001 either in the Tribunal, or even in this appeal. The parameters of powers for correction of mistake and for review are separate and distinct. These have to be exercised in accordance with the law. Thus Tribunal committed no error in recording findings that there was no mistake in its order, which could be corrected under Section 254 (2) - against assessee.
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