Rectification of mistake u/s 254(2) - improvement of case ...

Rectification Denied: Assessee Cannot Use Miscellaneous Petition to Amend Appeal on Interest Delay u/ss 254(2) & 201(1A.

March 15, 2019

Case Laws Income Tax AT

Rectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal relates interest for delay u/s 201(1A) - In MA claim made that remittances made towards purchase hence no TDS u/s 195 - It is not open to assessee to improve its case through Misc. Petition.

View Source

← Previous Next →

Rectification of mistake u/s 254(2) - improvement of case ...

Rectification Denied: Assessee Cannot Use Miscellaneous Petition to Amend Appeal on Interest Delay u/ss 254(2) & 201(1A.

March 15, 2019

Case Laws Income Tax AT

You may also like:

The Income Tax Appellate Tribunal held that if there are bona fide reasons for deducting lower tax in the earlier months of the financial year, and the shortfall is...

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...

Interest liability - Default u/s 201(1A) and interest u/s 201(1A) - delay of 1 day - Corporation Bank Website was not working on 07.11.2016 - The reason stated by the...

Default u/s 201(1) and 201(1A) - period of limitation - TDS u/s 194H - The limitation of 2 years as prescribed in Section 201(1A)(3) of the Act as it existed prior to...

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

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...

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...

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...

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...

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...

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...

Delay in deposit of TDS led to a complaint against the company and its directors for an offense u/ss 276B and 278B. However, the TDS was deposited with interest u/s...

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....

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

TDS u/s 194IA - refundable security deposit paid to the land owners - non deduction of TDS - even if it is advance payment, it is not linked to the transfer of immovable...

Quick Updates: