|Question And Answer|
|Subject:||143[a] r w s 43B|
|Answered by:||Advocate Shashi Ashok Bekal|
|Date:||January 9, 2023|
After judgement of SC in 143 TAxmann.com 178 , can one rely upon order in case of ITA 2376/Mum/2022 ?
Any MA decided on the basis of above 2 cases in favour of Assessee ?
As we understand, ITA 2376/Mum/2022 is passed after considering the decision in the case of Checkmate Services Private Limited. The scope of an MA is restricted to only apparent mistakes in the order of the Tribunal. Where an appeal is allowed after considering the case of the Hon’ble Supreme Court, an MA stands at a better footing.