Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1676 - AT - Income TaxRectification of mistake - order giving effect to the order of third member u/s 254(1) - HELD THAT:- As question no. 1 is decided in terms of the view taken by the Third Member concurring with the Judicial Member. Therefore, the majority view is confirmed. The Miscellaneous Application of the assessee on this issue is allowed. Second question referred to the Third Member, the Third Member has again concurred with the view taken by the Judicial Member as held not following the amended order, particularly when such amended order has been duly brought to the notice of the adjudicating authority/court during the relevant proceedings, definitely constitutes a mistake apparent from record. The factum of the amended order having been brought on the record before the adjudicating authority renders the record of that authority to include the amended order. The amended order thus becomes a part of the record of the adjudicating authority and not following that amended order is none other than a mistake apparent from record. Since the Third Member concurred with the view taken by the Judicial Member, the majority view is confirmed. On this issue also, the Miscellaneous Application of the assessee is allowed. Miscellaneous Application filed by the assessee is allowed.
|