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2013 (5) TMI 385 - AT - Income TaxMiscellaneous Application – u/s 254(2) - Jurisdiction of the AO was challenged by the assesse to frame assessment u/s 158BC – Held that:- Two necessary conditions must be satisfied for taking recourse to the provisions of section 254(2). First, there should be some mistake in the order of the Tribunal and the second such mistake should be apparent from record. Adverting to the facts of the Miscellaneous Application, I find that both of these two conditions are lacking. There is no mistake in the tribunal order much less an apparent mistake requiring any rectification. Miscellaneous Application cannot be allowed.
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