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2018 (8) TMI 1749 - AT - Income TaxRectification u/s 254(2) - bogus purchases from suspicious / hawala dealers - Held that:- We find that while disposing of the appeal, the ITAT has inadvertently not adjudicated specific ground taken by the assessee vide ground which go to question the principles of natural justice in the light of decision of Hon’ble Supreme Court in the case of Kishanchand Chellaram vs CIT [1980 (9) TMI 3 - SUPREME COURT]. Therefore, we are of the considered view that there is a mistake apparent on the order of the ITAT in not adjudicating grounds 2, 3 & 5 to 7 which requires rectification u/s 254(2) of the I.T. Act, 1961.
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