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2023 (4) TMI 646 - ITAT MUMBAIRectification of mistake u/s 254 - recalling the order of Tribunal [2020 (9) TMI 1288 - ITAT MUMBAI] - Department submitted that the Tribunal has dismissed aforesaid appeal of the Revenue on account of low tax effect in the light of CBDT Circular No.17/2019 dated 08/08/2019 - DR pointed that the assessment in the aforesaid case was reopened on the basis of information received from the Sales Tax Department, Government of Maharashtra. Therefore, the appeal by Revenue falls under exception mentioned in para 10(e) of the CBDT communication dated 20/08/2018 - HELD THAT:- The Tribunal vide order dated 16/09/2020 had dismissed the appeal of Revenue on account of low tax effect. A perusal of the assessment order passed u/s. 143(3) of the Act shows that the assessment was reopened on the basis of information received from Sales Tax Department, Government of Maharashtra. Though the information was received from DGIT (Inv), but the source of information was Sales Tax Department. This clearly indicate that the reopening was based on information sourced from external agency. In the aforesaid facts the Tribunal order dated 16/09/2020 is recalled and the appeal is restored to its original number.
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