Home › Tax Laws › Jagmohan Gurbakshish Singh v DCIT ( Chad)(Trib), www.itatonline.org Universal Print O Paxk v.ITO ( Chad)(Trib), www.itatonline.org

Jagmohan Gurbakshish Singh v DCIT ( Chad)(Trib), www.itatonline.org Universal Print O Paxk v.ITO ( Chad)(Trib), www.itatonline.org

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –The limitation period for filing a Rectification Application has to be computed from the date of “communication” of the order and not from the date of passing the order. The fact that the order was pronounced in open court is not relevant because the parties will not be aware of the mistakes therein until after perusal of the order.

Allowing the application the Tribunal held that ; The limitation period for filing a Rectification Application has to be computed from the date of “communication” of the order and not from the date of passing the order. The fact that the order was pronounced in open court is not relevant because the parties will not be aware of the mistakes therein until after perusal of the order. ( M.A. No. 42/Chd/2018, dt. 27.04.2018)(AY. 2013-14  )

[Click here to download PDF file]