{"id":1895,"date":"2018-07-30T07:29:12","date_gmt":"2018-07-30T07:29:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-u-s-srivastava-memorial-educational-society-2018-405-itr-546-all-hc-2\/"},"modified":"2018-07-30T07:29:12","modified_gmt":"2018-07-30T07:29:12","slug":"cit-v-u-s-srivastava-memorial-educational-society-2018-405-itr-546-all-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-u-s-srivastava-memorial-educational-society-2018-405-itr-546-all-hc-2\/","title":{"rendered":"CIT v. U. S. Srivastava Memorial Educational Society. (2018) 405 ITR 546 (All) (HC)"},"content":{"rendered":"<p>An appeal under S.\u00a0260A\u00a0would lie against an order of the Tribunal if a substantial question of law has arisen and for that purpose it would not be material whether it is a judgment deciding appeal or otherwise. Moreover, if an order is passed on an application under S.\u00a0254(2)\u00a0so as to recall the judgment of the Tribunal which is otherwise final and referable to S.\u00a0254(1)\u00a0and(4)\u00a0, it would be an order against which an appeal would lie under S.\u00a0260A\u00a0but the pre-condition is that there must be a substantial question of law.<em>\u00a0<\/em>\u00a0It was not a simple case of allowing the application under S.254(2)\u00a0for the reason that such an application was already rejected by the Tribunal. The Tribunal had exercised a power of recall on a second application moved by the assessee under S.254(2)\u00a0by recalling not only the order passed on the assessee\u2019s application under S.254(2)\u00a0but had also taken a different view from that taken in its earlier judgment without pointing out any mistake. This was not permissible at all and, therefore, the order dated December 5, 2008 was patently erroneous and not sustainable. ( AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court &#8211; Order of Tribunal recalling order and passing an entirely different order \u2014 Appeal is  maintainable from such order .[ S.254(1), 254(2) ,254(4) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1895","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1895"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1895\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}