[aaykarbhavan] Assessee couldn't file review application in guise of rectification to criticize the order passed by Tribunal

 

Assessee couldn't file review application in guise of rectification to criticize the order passed by Tribunal

November 15, 2014[2014] 50 taxmann.com 231 (Hyderabad - Trib.)

IT: Where assessee was seeking a mere review and not rectification of any obvious and patent mistake apparent from record, an application under section 254(2) could not lie against an order passed under section 254(2) rejecting earlier application for rectification of order passed under section 254(1)

Regards

Prarthana Jalan

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

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