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| The Tax Publishers2021 TaxPub(DT) 1781 (Ind-Trib) INCOME TAX ACT, 1961
Section 254(2)
Two issues remained to be adjudicated by Tribunal, even though they were specifically raised in the grounds of appeal filed before Tribunal. Accordingly, there was an apparent mistake in the order of Tribunal and, therefore, miscellaneous applications filed under section 254(2) were allowed.
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Appeal (TRibunal) Rectification - Rectification under section 254(2) - Mistake apparent - Non-adjudication of two issues specifically raised in the ground of appeal by assessee
Assessee by way of miscellaneous applications filed under section 254(2) sought rectification of order passed by ITAT on the ground of two issues having remained undecided, i.e., (i) No addition ought to have been made in respect of those years where no incriminating material was found as these assessments stood completed under section 143(3)/143(1) and were not pending on the date of search. (ii) In absence of corroboration by way of independent evidence, no addition ought to have been made in respect of rough notings in the diary found in search. Held: Two issues remained to be adjudicated by Tribunal warranting rectification, viz. even though they were specifically raised in the grounds of appeal filed before Tribunal. Accordingly, there was an apparent mistake in the order of Tribunal and, therefore, miscellaneous applications filed under section 254(2) were allowed.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2003-04 to 2009-10
INCOME TAX ACT, 1961
Section 153A
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