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2016 (4) TMI 263 - HC - Income TaxRectification of mistake - ITAT rejected ROM application - Held that:- It is clear from the facts recorded herein above that the Tribunal had no occasion to consider and/or deal with the pages 1 to 90 filed before the CIT(A), which the Petitioner states it a part of the Paperbook II. Therefore, no fault can be found with the impugned order of the Tribunal in refusing to consider those documents as they were never a part of the proceedings which lead to the order dated 12th October, 2012. The proceedings for rectification are not a proceeding to recall the order so as to have the matter reheard on merits by relying upon the evidence which were never produced before the Tribunal. In the above view, on merits, we find no fault with order of the Tribunal in rejecting the Petitioner's rectification application dated 12th October, 2012 and further taking into account the conduct of the Petitioner, we see no reason to entertain the Petition.
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