Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 39 - HC - Income TaxRejection of application for rectification - Decisions relied upon by the assessee considered by Tribunal or not – Held that:- The facts relating to each of the grounds, raised subsequently in the rectification application, were gone into - it was found that the decisions placed by the assessee were not applicable to the facts – assessee’s grievance seems to be in so far as the Tribunal having not elaborately considered the dictum of the various decisions and negatived the applicability on sufficient reasoning – the Court cannot assume that merely for the reason that the Tribunal found that the decisions are not applicable, the Tribunal would not have gone into the dictum laid down therein – thus, the rectification application filed was, rightly dismissed by the Tribunal – Decided against Assessee.
|