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 487 - HC - Income TaxPower to tribunal to consider Miscellaneous application - rectification of order - Whether the Tribunal is right in entertaining the assessee’s miscellaneous application again when once the MA has been considered and rejected by the same authority – Held that:- Following the decision in Commissioner of Income-tax v.Pearl Woolen Mills [2009 (11) TMI 48 - PUNJAB AND HARYANA HIGH COURT] – when the first rectification application was rejected by the Tribunal, the second rectification application on the same issue was not maintainable at all – the Tribunal has materially erred in entertaining the second rectification application and passing the impugned order of re-calling its earlier order in exercise of powers u/s 254(2) of the Act - once the second rectification application on the same issue was not maintainable, the Tribunal erred in entertaining the application and allowing the same - the Tribunal is justified in allowing the second rectification application on merits and re-calling the order passed in an appeal is as such not required to be considered - the Tribunal has gone beyond the scope and ambit of section 254(2) of the Act - only when it is found that there was an error apparent on the face of the record, then and then only powers under sec. 254(2) of the Act can be invoked – the Tribunal has tried to consider the issue on merits which was already considered by the Tribunal earlier while deciding the appeal – the Tribunal has materially erred in exercise of powers u/s 254(2) of the Act by passing the order and the Tribunal has gone beyond the scope and ambit of the powers of section 254(2) of the Act – Decided in favour of Revenue.
|