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2020 (1) TMI 828 - HC - Income TaxRectification of mistake - HELD THAT:- Considering the volume, frequency and other relevant things in respect of various transactions on the part of the assessee, having no hesitation in holding that it showed a substantial participation of the assessee in the shares as trading. In fact, the entire case sought to be made by the review-applicant, being the assessee, with regard to error apparent on the face of the record is based on paragraph 9 of the judgment under review, which on a plain reading clearly reveals that the Court merely recorded the contention of the assessee that had no reflection at all in respect of the ultimate analysis of the Court while arriving at a decision to dismiss the appeal filed by the assessee.
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