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2021 (8) TMI 22 - AT - Income TaxRectification of mistake u/s 254 - Inadvertent Mistake in not adjudicating the issue of allowance of depreciation - HELD THAT:- Miscellaneous Application was already raised in an earlier Miscellaneous Application which has been duly dealt with and disposed by the ITAT [2020 (2) TMI 1535 - ITAT MUMBAI]. There is no provision in the act for review of the order under section 254(2). By repeatedly filing Miscellaneous Applications on the same issue the prescription of the Act cannot be changed. Thus as ITAT has already disposed off the Miscellaneous Application on the same issue this Miscellaneous Application is liable to be dismissed.
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