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2014 (6) TMI 138 - AT - Income TaxRecall of order – Rectification of mistake apparent from record – Restriction of addition u/s 69C of the Act – Held that:- The working of the addition was confirmed by both the parties before the Tribunal - Revenue could not point out any apparent mistake of the Tribunal which needs correction – Relying upon Perfetti Van Melle India (P) Ltd. vs. CIT [2007 (5) TMI 214 - DELHI High Court] - a mistake capable of rectification u/s 254(2) is one which is patent, obvious and whose discovery is not dependent on argument- a mistake which may be discovered by a complicated process of investigation, argument or proof cannot be rectified u/s. 254(2) - the Tribunal have no power to review the order - the Revenue has failed to point out any mistake apparent from record – Decided against Revenue.
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