TMI Blog2017 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... final answer to this question in the present petition though prima facie it may appear that even without any specific powers under the statute, for example, as referred to in subsection( 2) of section 254 for rectification, it would appear that any judicial or quasijudicial authority would have inherent powers to correct an error which is plainly that of clerical, typographical, arithmetical or factual. If the Tribunal had proceeded on factual basis which was wholly and concededly erroneous, the Tribunal perhaps even in absence of specific provision of subsection( 2) of section 254, had the power to recall the order. - ITAT has rejected the application is incorrect on factual premise - Matter restored before ITAT - Special Civil Applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appeals so filed by the revenue. Thus the order of the Tribunal has already merged with the order of the Hon'ble High Court. As on date operative order is of the Hon'ble High Court and not of the Tribunal, therefore the Miscellaneous Applications have become infructuous and accordingly the same are dismissed. In the result, both the Misc. Applications filed by the Revenue are dismissed. 3. The department has thereupon filed a fresh Misc. Application No.78/2015 before the Tribunal and contended that in the order dated 13.5.2015, an obvious error has crept in when the Tribunal recorded that the High Court has passed order on appeals filed by the Revenue from which the Misc. Application arise. In view of this the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's challenge. Learned counsel Shri Himani for the assessee contended that powers of rectification of the Tribunal flowing from subsection( 2) of section 254 of the Act, can be exercised only for rectification of an order passed under subsection( 1) of section 254. In other words, according to the counsel only on the original order in appeal passed by the Tribunal, can the power of rectification be exercised in terms of subsection( 2) of section 254. He relied on plain language used in the said subsection. 6. We do not intend to give final answer to this question in the present petition though prima facie it may appear that even without any specific powers under the statute, for example, as referred to in subsection( 2) of section 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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