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2014 (6) TMI 543 - BOMBAY HIGH COURTRectification of order u/s u/s 254(2) of the Act – Jurisdiction of the HC - Held that:- Relying upon Commissioner of Income Tax vs. Tata Chemicals Ltd. [2002 (4) TMI 42 - BOMBAY High Court] - the High Court can decide only that question which was raised but not determined by the Tribunal - it was necessary that the question sought to be raised ought to have been raised before the Tribunal and then if it had not determined it, one can say that it has not been determined by the Tribunal and, therefore, the High Court should look into it - it was open to the assessee to raise the issues in its appeal before u/s 260A of the Act - the Tribunal has correctly observed that there was no mistake apparent in the order passed by the Tribunal – Decided against Assessee.
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