[aaykarbhavan] Tribunal could rectify its order even if decision of HC was brought to its notice after disposal of appeal

 

Tribunal could rectify its order even if decision of HC was brought to its notice after disposal of appeal

November 13, 2014[2014] 49 taxmann.com 388 (Kerala)/[2014] 360 ITR 39 (Kerala)/[2014] 266 CTR 105 (Kerala)

IT : Interest to be levied under section 234D has to be only with effect from 1-6-2003 even if assessment year referred to was prior to 1-6-2003

IT : Where decision of jurisdictional High Court was brought to notice of Tribunal not at time of disposal of appeal, but later on, Tribunal can rectify its order to apply said decision

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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