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2023 (5) TMI 154 - AT - Income TaxRectification of mistake - scope of section 254(2) - rectification of mistake apparent from record itself or rectification in error of judgment - Misc. application filed against another Misc. application - HELD THAT:- We find that on identical facts and circumstances and issues, the Pune Tribunal in the case of Mercedes Benz Education Academy, Pune [2019 (5) TMI 1976 - ITAT PUNE] has categorically held that there is no provision in the Act to allow filing of Misc. application against the order passed by the Tribunal in another Misc. application. Thus Misc. application cannot be filed against another Misc. application and the Tribunal has no power to adjudicate upon subsequent application u/s 254(2) of the Act. In view of the aforestated discussion, we find no force in the Misc. application filed by the Revenue which is rejected and dismissed.
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