Allowing the appeal of the revenue the Court held that non consideration of a judgment of High Court cannot be construed as mistake apparent on record . The remedy open to the assessee is to file an appeal against the order. Appeal of revenue was allowed . (AY. 2005-06)
CIT v. Sical Logistics Ltd. (2021) 281 Taxman 352/ 206 DTR 462 / 323 CTR 435 (Mad.)(HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Non -consideration of a judgement of High Court – Not a mistake apparent from the record [ S.260A ]