Allowing the petition the Court held that ; Order in the case of sister concern is binding on the Tribunal unless set-aside or stayed. A rectification application on the ground that the orders in the sister concern’s case are not correct is not permissible as it amounts to a review .( WP No. 2738 of 2017, dt. 09.03.2018) ( AY. 2004-05)
Procter & Gamble Home Products Pvt. Ltd. v. ITAT(2018) 404 ITR 101/ 170 DTR 205 / 305 CTR 605 ( Bom)(HC) , www.itatonline.org
S. 254(2):Appellate Tribunal-Rectification of mistake apparent from the record –Order in the case of sister concern is binding on the Tribunal unless set-aside or stayed. A rectification application on the ground that the orders in the sister concern’s case are not correct is not permissible as it amounts to a review [ S. 254(1)]