Section :- S. 271(1)(c), S. 254(2)
Court (Delhi) (Trib.)
Appellate Tribunal-Rectification of mistake apparent from the record-High court admitting department appeal on same issue-Review of order is impermissible. [S. 260A, 271AA, 271(1)(c)]
Dismissing the application, the Tribunal held that, the High Court had admitted the appeal filed by the Department on the same issue contested in the application. Therefore, the application did not survive. Besides this, the Department was seeking review of the order which was beyond the scope of section 254. There was no mistake apparent from the record.(AY.2010-11)
ACIT v. Saviour Builders Pvt. Ltd. (2020)77 ITR 305 (Delhi) (Trib.)
No comments:
Post a Comment
Note: Only a member of this blog may post a comment.