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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Rectification of mistake - when there is no provision for ...

Income Tax

August 28, 2020

Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. Miscellaneous application so filed by the assessee is dismissed. - AT

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  1. Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the...

  2. Condonation of delay for filing of the Miscellaneous Application - Miscellaneous Application filed belatedly due to late response from the DRP - when there is no...

  3. Maintainability of miscellaneous application as Appeal - Condonation of delay - Miscellaneous application is not a substitute for an appeal as provided in law - AT

  4. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

  5. Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing...

  6. Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

  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 - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

  9. Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

  10. Frivolous application for Rectification of mistake - costs of ₹ 10,000/- imposed on the applicant-Commissioner to be paid in to the Prime Minister’s Relief Fund - AT

 

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