Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 113 - HC - Income TaxRectification of mistake - Any order passed under section 254(2) either allowing amendment or refusing to amend gets merged with the original order passed. Successive application for rectification of the original order cannot be maintained as it will defeat the object of section 254(2) of the Act. Section 254(2) of the Income-tax Act, 1961, provides for rectification of any mistake apparent from the order passed by it under section 254(1) of the Act. Once this has been done, no further application is maintainable. The remedy by way of appeal is the only course open. – Apparently, the second petition filed for rectification appears to be one intended to bridge the long delay in not challenging the order of the Appellate Tribunal dated November 27, 2000, and the rectification order dated April 25, 2001. The writ petitions deserve to be dismissed on the ground of failure to pursue the alternative remedy and also on the ground of delay and laches, which has not been explained. - Both the writ petitions are, therefore, dismissed
|