Held, that recalling the observations of a speaking order of the Tribunal was beyond the jurisdiction of the Bench. Therefore, the miscellaneous application of the Revenue was dismissed. (AY.2013-14)
ACIT v. Anthony F. R. Madassar (2023)103 ITR 175 (Amritsar)(Trib)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Recall of order-Speaking order of Tribunal-Recall of observations-Beyond jurisdiction of Tribunal.