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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Rectification of mistake - the finding arrived at in the ...


Court Allows Rectification After Bench Fails to Communicate Decision Not Discussed by Parties Involved.

April 30, 2020

Case Laws     Income Tax     AT

Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the respondent at any stage, should have been brought to the notice of the concerned parties. Inadvertently, the Bench failed to bring to the notice of the parties the above decision. MAs are allowed.

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