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2014 (6) TMI 670 - AT - Income TaxRectification of mistake u/s 254(2) - Undisclosed income from interest and sale of dumpers - investment in the name of partnership firm - assessee got 85% share of land of M/s. Ekta Corporation. - tribunal had confirmed the additions - Held that:- Once the Tribunal has taken a conscious decision after considering the evidences on record as also the facts of the case, therefore, it is not a situation when a mistake at all; what to say an apparent mistake, was committed. If that order of the Tribunal is going to be disturbed then the tinkering shall amount to review of the order of the Tribunal which is out of the purview of Section 254(2) of IT Act. - present Misc. Petition has no force thus deserves to be quashed. - Decided against the assessee.
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