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2020 (2) TMI 925 - AT - Income TaxRectification of mistake u/s 254 - rectification v/s review - date in final penalty order u/s 271AAB was wrongly mentioned as 29/09/2016 instead of 30/09/2016 - HELD THAT:- As decided in DCIT vs M/s Sportking India Ltd, Ludhiana [2020 (2) TMI 898 - ITAT CHANDIGARH] . Tribunal has the power to rectify mistakes in its order. However, it is plain that the power to rectify a mistake is not equivalent to a power to review or recall the order sought to be rectified as A.O. passed the penalty order under section 271AAB of the Act, on 29/09/2016 while the approval was granted by the Joint Commissioner / Additional Commissioner of Income Tax, Central Range on 30/09/2016 and the order dated 22/04/2019 was passed after considering those facts on record, so there is no mistake apparent from the record for the purpose of rectification under section 254 - M.As filed by the Department are hereby dismissed.
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