Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Rectification of mistake u/s 254(2) - mistake of making an ...


Tribunal Denies Rectification Request u/s 254(2) Due to Authorized Representative's Incorrect Statement Not Being a Rectifiable Mistake.

March 11, 2019

Case Laws     Income Tax     AT

Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel are to be construed to have been made on behalf of assessee and shall bind the assessee - not a mistake warranting rectification u/s 254(2)

View Source

 


 

You may also like:

  1. The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

  2. Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

  3. The HC held that the Tribunal erred in exercising jurisdiction u/s 254(2) to set aside the additions made by the AO regarding delayed payment of statutory dues like PF...

  4. ITAT rejected Revenue's application for rectification under Section 254(2). The Tribunal determined that the application was essentially a disguised attempt to review...

  5. The Tribunal does not have power to review its judgment under Section 254(2) of the Act, which authorises the Tribunal to only correct its mistakes - HC

  6. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

  7. Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

  8. Rectification u/s 254 - The High Court acknowledges that the Tribunal is the final authority to ascertain facts. However, it must rectify any apparent mistakes in its...

  9. Rectification u/s 254(2) - one of ground was not disposed - since the appeal against the order of the Tribunal has already been admitted and a substantial question of...

  10. The HC declined to entertain the petition challenging the Tribunal's decision under Section 254(2) regarding TP adjustment for guarantee fees paid to an Associated...

  11. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

  12. HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

  13. Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to...

  14. Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

  15. Rectification u/s 254 - non consideration of the Judgment of the Hon'ble Bombay High Court - When the Tribunal has no jurisdiction to review the order passed by them,...

 

Quick Updates:Latest Updates