{"id":21118,"date":"2021-08-11T12:50:29","date_gmt":"2021-08-11T07:20:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vrundavan-ginning-and-oil-mill-v-assistant-registrar-2021-434-itr-583-guj-hc\/"},"modified":"2022-02-09T13:28:27","modified_gmt":"2022-02-09T07:58:27","slug":"vrundavan-ginning-and-oil-mill-v-assistant-registrar-2021-434-itr-583-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vrundavan-ginning-and-oil-mill-v-assistant-registrar-2021-434-itr-583-guj-hc\/","title":{"rendered":"Vrundavan Ginning and Oil Mill v. Assistant Registrar (2021) 434 ITR 583\/ 205 DTR 46  \/ 323 CTR 1067\/ ( 2020) 284 Taxman 410   (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the Appellate Tribunal, in its own way, had discussed qua ground No. 3 issue relating to the addition made on account of suppression in the value of closing stock and had recorded a particular finding. If the assessee was dissatisfied, then it had to prefer an appeal under section\u00a0260A\u00a0and if the court was convinced then it could remit the matter to the Tribunal for fresh consideration of ground No. 3. As regards the findings recorded by the Tribunal, so far as ground No. 3 was concerned, the assessee could seek appellate remedies. The power to rectify an order under section\u00a0254(2)\u00a0is limited. Referred\u00a0 Master Construction co. (P) Ltd. v. State of Orissa\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1966%5d%20017%20STC%200360\"> (1966) 17 STC 360<\/a>\u00a0(SC) and\u00a0 Satyanarayan laxminarayan Hegde v. Mallikarjun Bhavanappa\u00a0 Tirumale (1960) AIR 1960 SC 137.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Jurisdiction limited to correcting error apparent on face of  record-Tribunal cannot review its  earlier order or rectify error of  law or reappreciate facts. [S. 253, 254(1), 260A]  <\/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":[21],"tags":[],"class_list":["post-21118","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5uC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21118","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=21118"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21118\/revisions"}],"predecessor-version":[{"id":24803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21118\/revisions\/24803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}