Dismissing the appeal of the Revenue the Court held that if according to the Department the contents of the letter were otherwise then it was for the Department to file application before the Tribunal for necessary rectification or clarification. The correctness of the order of the Tribunal could not be decided by the court in an appeal under section 260A by bringing certain submissions which were never made before the Tribunal. Therefore, the order of the Tribunal need not be interfered with.(AY.2012-13)
PCIT v. Sinhotia Metals and Minerals Pvt. Ltd. (2023)455 ITR 736(Cal)(HC)
S. 260A : Appeal-High Court-Revision of orders prejudicial to revenue-Order set aside by the Tribunal-Submissions not before the Tribunal-Liberty granted to the Department to approach tribunal for clarification or rectification of order. [S. 254(2), 263]