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2012 (6) TMI 314 - AT - Income TaxRecall/rectification of order - typographical error - TDS – assessee in default - held that:- In the light of the conclusion in the preceding sentence, the usage of the word 'NOT' in the above sentence appears to be a typographical error. Accordingly the last two sentences of paragraph 103 at page 66 of the Tribunal order are substituted. Mistake relating to issue the 'offshore' - held that:- The Board circular admits the existence of doubts indicating the possibility of duality of opinions. When duality of opinions exists, there cannot be said to arise a mistake apparent from records. Mistake in view of retrospective amendment - held that:- a retrospective amendment to law does not entitle the filing of maintaining of a miscellaneous petition under section 254(2) of the Act.
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