S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Assess ability of capital gains-New plea could not have been considered by the Tribunal-Re assessment-Limitation- Reassessment proceedings were not barred by limitation-Matter remanded to the Assessing Officer. [S. 149, 150, 254(1)]
CIT v. Emgeeyar Pictures P. Ltd. (2020) 428 ITR 341 / 317 CTR 148 / 194 DTR 273 / (2021) 276 Taxman 335 (Mad.)(HC)