Assessee filed an application under section 254(2) for rectification of order passed by Tribunal . Tribunal held that application under section 254(2) was in effect seeking a review of its earlier order and, thus, rejected same .Assessee filed writ petition against said order . Dismissing the petition the Court held that since application itself was in effect seeking a review of Tribunal’s order, there was no error in impugned order of Tribunal .
Vijay Channabasav Suttatti v. ACIT [2024] 166 taxmann.com 384 (Bom)( HC) Editorial : SLP of assessee is dismissed , Vijay Channabasav Suttatti v. ACIT (2024) 301 Taxman 236 (SC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Review of order is not permitted – Writ petition is dismissed . [ Art. 226 ]
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