S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Review of order on the basis of principle laid down by Superior courts was held to be not permissible .
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Review of order on the basis of principle laid down by Superior courts was held to be not permissible .
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Interest on borrowed capital- Rectification order passed by Tribunal subsequently allowing the interest was quashed [ S. 36(1)(iii) ]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Remanding the matter to the Assessing Officer—No illegality or perversity-Rectification is not maintainable [ S.12AA ]
S. 254(2):Appellate Tribunal-Rectification of mistake apparent from the record –Order in the case of sister concern is binding on the Tribunal unless set-aside or stayed. A rectification application on the ground that the orders in the sister concern’s case are not correct is not permissible as it amounts to a review [ S. 254(1)]
S. 254(1): Appellate Tribunal- Additional ground – Agent of State- Not liable to be assessed – Additional ground was admitted and matter was seta side to the AO to decide accordance with law .[ S. 10(23AAA), 10(23C)(iv), Art . 289(1) ]
S. 254(1) : Appellate Tribunal- Powers—No satisfactory explanation was furnished hence delay of 613 days in filing the appeal was not condoned [ S. 253(1) , Limitation Act, 1963, S.5 ]
S. 254(1) : Appellate Tribunal – Duties- Failure to consider entire material on record by the Tribunal, order was set aside [S. 253 ]
S. 254(1): Appellate Tribunal- Cross objection- Delay of 138 days- Delay due to oversight was held to be not sufficient cause -Delay was not condoned[ S. 253 ]
S. 254(1): Appellate Tribunal — Delay of 93 days in filing appeal was condoned [ S. 263 ]
S. 254(1): Appellate Tribunal —Addition was made in original assessment – Reassessment was made making further additions — Original assessment order does not merge with reassessment order — Assessee not challenging additions made in reassessment order — Appeal was held to be not maintainable [ S.143(3),147 ]