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2020 (2) TMI 898 - AT - Income TaxRectification of mistake u/s 254 - date in final penalty order u/s 271AAB was wrongly mentioned as 29/09/2016 instead of 30/09/2016 - HELD THAT:- In the present case it is an admitted fact that the A.O. passed the penalty order under section 271AAB of the Act, on 29/09/2016 while the approval was granted by the Joint Commissioner / Additional Commissioner of Income Tax, Central Range on 30/09/2016 and the order dated 22/04/2019 was passed after considering those facts on record, so there is no mistake apparent from the record for the purpose of rectification under section 254 of the Act. No merit in these Miscellaneous Applications of the Department, accordingly the same are dismissed.
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