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2019 (1) TMI 1407 - AT - Income TaxRevision u/s 263 - rectification of mistake - jurisdiction of section 254(2) - Held that:- Where during the course of hearing, the attention of the Bench was drawn to the written submissions or certain specific facts stated therein and then, in such a scenario, the Tribunal has not considered the same, it can be a case while may fall under jurisdiction of section 254(2). However, where there is nothing on record that attention of the Bench was drawn to the written submissions during the course of hearing and where the Tribunal has considered the verbal contentions so advanced by the ld AR, in our view, there is no interference which is called for in terms of section 254(2) of the Act. In the instant case, the attention of the Co-ordinate Bench was drawn to the decision passed by the AO u/s 143(3) for AY 2006-07 and in the said order, there is no discussion regarding the issues which have come up for consideration before the Co-ordinate Bench being the subject matter of impunged order u/s 263, we donot think there is any mistake which has been committed by the Coordinate Bench where it states that the contention regarding the past history and rule of consistency doesn’t help the case of the assessee. In light of above discussions, we are of the considered view that the contention of the ld AR where accepted will amount to a review of the order passed by the Co-ordinate Bench and will fall outside the jurisdiction of the Tribunal u/s section 254(2) of the Act.
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