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2015 (2) TMI 440 - AT - Income TaxRectification of mistake - rectification v/s review - Held that:- By the present miscellaneous Application, assessee is seeking a review in the guise of rectification, by criticising the action of the Tribunal, firstly in rejecting its MA and secondly in setting aside the issue relating to determination of the status of the assessee, whether as a developer or as a works contractor, instead of deciding the same by itself. The Tribunal has taken a conscious decision to set aside the matter to the file of the Assessing Officer for redeciding the issue in accordance with its directions, and that course adopted by the Tribunal cannot constitute a mistake susceptible to rectification under S.254(2) of the Act. Similarly, when the Tribunal rejected the earlier application of the assessee under S.254(2) of the Act, it again went into several aspects of the matter raised by the assessee before it, and ultimately rejected the same, holding that what the assessee is seeking is a mere review and not rectification of any mistake apparent from record. Assessee is seeking a mere review of this order of the Tribunal on its earlier application under S.254(2) of the Act. Since such a review, whether in the context of original order dated 22.3.2013 or order in MA dated 27.1.2014 is not permissible in these proceedings for rectification under S.254(2) of the Act, we find no merit in the present application of the assessee, which is accordingly rejected. Maintainability of the present application against the order rejecting the earlier application, and so on, the same has no application to the facts of the present case, in which assessee is merely disputing the conscious view taken by the Tribunal while deciding the appeal, and for other reasons discussed hereinabove. We accordingly reject the present application of the assessee. - Decided against assessee.
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