Tribunal held that the Department not having challenged the findings of the Commissioner (Appeals) on the question of jurisdiction holding that the issue was debatable, the order of the Commissioner (Appeals) on the jurisdictional issue became final and the Department’s appeal was to be dismissed. Moreover, the issue having already been considered by the Tribunal, it could not be adjudicated while acting under section 154 of the Act. (AY.2007-08)
Dy. CIT(LTU) v. Union Bank of India (2020) 83 ITR25 (SN) (Mum.)(Trib.)
S. 154 : Rectification of mistake-Mistake apparent from record-Bad and doubtful debts-Assessing Officer giving effect to the order of the Appellate Tribunal and allowing the bad and doubtful-Rectification of reassessment order on same issue is not permissible. [S. 36(1)(viia) 148, 254(1)]