TMI Blog2021 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CIT vs McDowell and Co Ltd. reported [ 2008 (3) TMI 301 - KARNATAKA HIGH COURT ] following the decision of Hon ble Supreme Court in case of Honda Siel Power Products Ltd. vs CIT [ 2007 (11) TMI 8 - SUPREME COURT ] has held that the power under section 254 (2) of the Act cannot be exercised so as to review order passed by the Tribunal. Hon ble court held that application of principles lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee by : Shri B.R. Sudheendra, CA Revenue by : Smt R.Premi, JCIT(DR) ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition has been filed by assessee seeking mistake apparent on record that is arisen in the order passed by this Tribunal dated 06/11/2020. 2. The Ld.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3.2.1 this Tribunal observed that, benefit in respect of ₹ 40 Lacs paid as advance has been given by the Ld.CIT(A) in its order dated 01/03/2018. This Tribunal remanded the eligibility of ₹ 60 lakh to be decided by the Ld.CIT(A), we note that balance amount of ₹ 90 lakhs was not remanded to the Ld.CIT(A). 6. Accordingly we direct the Ld. CIT (A) to decide regarding eligibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of CIT vs MJ Siwani reported in (2014) 46 Taxmann.com 170. 11. The Hon ble Karnataka High Court in case of CIT vs McDowell and Co Ltd. reported in (2009) 310 ITR 215 following the decision of Hon ble Supreme Court in case of Honda Siel Power Products Ltd. vs CIT reported in (2007) 295 ITR 466 has held that the power under section 254 (2) of the Act cannot be exercised so as to review order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
