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2020 (12) TMI 979 - AT - Income TaxRectification of mistake u/s 254 - present Misc. Application is filed in respect of the order passed in Misc. Application which Tribunal dismissed the same as barred by limitation - HELD THAT:- Tribunal may after giving opportunity to both the parties to the appeal rectify the order, but the order was passed in Misc. application and the same is a speaking order which cannot be reviewed by us at this juncture. The case laws submitted by the Ld. AR cannot be dealt in the present Misc. Application as the same are related to the merit of limitation period of filing of earlier Misc. Application and not the present Misc. Application and the earlier Misc. Application is already decided with the detailed order regarding the issue of limitation which we cannot review in the present Misc. Application. The preposition of the Ld. AR amounts to review of its own order dated 07.02.2018 by the Tribunal which is not permissible in law, the remedy in our opinion lies elsewhere, but not before the Tribunal at this juncture. Hence, the present Misc. Application filed by the assessee is dismissed.
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