Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 417 - HC - Income TaxRectification u/s 254 - non consideration of the Judgment of the Hon'ble Bombay High Court - HELD THAT:- On a reading of section 254(2), it is clear that the Tribunal, with a view to rectify any mistake apparent from the record, may amend the order. In the case on hand, the non consideration of the Judgment of the Hon'ble Bombay High Court cannot be construed as mistake as contemplated under section 254(2) . When the Tribunal has no jurisdiction to review the order passed by them, the remedy open to the assessee is to file an appeal against the order, if they are aggrieved over the same. The order passed by the Tribunal is beyond the scope of section 254(2). In these circumstances, the Tribunal should not have allowed the Miscellaneous Application.The questions of law raised in this appeal are decided in favour of the appellant-Revenue.
|