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2018 (8) TMI 1633 - AT - Income TaxRectification of mistake - Levy of fees U/s 234E - Intimation of the demand notices U/s 200A - Late filing fee under Section 234E - non consideration of earlier decision in case of Mentor India Limited vs. DCIT and others [2016 (12) TMI 1648 - ITAT JAIPUR] - Held that:- As the earlier decision in case of Mentor India Limited vs. DCIT and others (supra) dated 16.12.2016 and hence, non consideration of the decision of the Coordinate Bench is a mistake which is apparent from record which call for rectification U/s 254(2) of the Act. In view of none consideration of the earlier decision passed by the Coordinate Bench dated 16.12.2016, the impugned order passed by the Coordinate Bench dated 17.04.2017 is hereby recalled for considering the earlier decision passed by the Coordinate Bench and the Registry is directed to fix the matter for hearing in due course - miscellaneous application filed by the assessee is allowed
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