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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Settlement of cases - Period of limitation for rectification of ...

Income Tax

February 15, 2020

Settlement of cases - Period of limitation for rectification of mistake - if any right has been conferred by the Legislature, it equally has the right to take it away or prescribe reasonable conditions for the exercise of the right. The Legislature would be perfectly within its right to regulate any right conferred by it while imposing conditions or restrictions on its exercise.

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  1. MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

  2. Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting...

  3. Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC

  4. Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is...

  5. Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for...

  6. Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated...

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

  8. Rectification of mistake u/s 154 - CIT(A) has complicated the issue of a simple rectification to be carried out - AT

  9. Rectification of mistake u/s 254 - non consideration of decision refereed by the assessee in dealing with appeal - a mistake apparent from record - Tribunal recalled its order.

  10. Rectification of mistake -If the argument and ground were not disposed off is a mistake apparent from rerecord. - AT

 

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