| COURT: | ITAT Amritsar |
| CORAM: | N. K. Choudhry (JM), Sanjay Arora (AM) |
| SECTION(S): | 254(1), 254(2) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | power to review, rectification of mistake |
| COUNSEL: | Ashwani Kalia |
| DATE: | April 23, 2019 (Date of pronouncement) |
| DATE: | July 6, 2019 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 254(1)/(2): The fact that the judges indicate a decision during the hearing or even dictate a judgement in open court gives no right to the litigant. Judges can change or alter their decision at any time until the judgement is signed & sealed. A MA on the ground that the ITAT Members stated a particular decision during the hearing but did the opposite in the order is not maintainable | |
The question arises as to whether the Bench while hearing the appeal has given any decision. May be the assessee got the impression in good faith. Even if the impression went to the assessee then also the same does not have any effect on the order of the Court as it is well settled law that a judge can recall the order and change his mind in extreme case where the though draft copy signed and dictated in the open, as held in the case of Kaushalbhai Ratanbhai Rohit & Ors. vs. State of Gujrat, [SLP (Criminal) 453/2014)], by the Apex Court
Recent Comments