Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 91 - AT - Income TaxRectification of mistake u/s. 254(2) - review v/s rectification - HELD THAT:- Revenue want us to sit in judgment over the tribunal’s order on the issue of jurisdiction adjudicated in that order. As this will be a review of order not permissible u/s. 254(2) this is not sustainable. It is settled law that review of the order of the tribunal u/s. 254(2) in the garb of the rectification of mistake is not permissible.
|