![No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Legal-Factual-Issue-Argued-Rectification-Application-ITAT-taxscan.jpg "No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]")
No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that no legal or factual issue on merits...
![Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Appeal-Rectification-Applications-Condoned-Reasonable-Cause-Gujarat-HC-taxscan.jpeg "Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]")
![Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/JLL-Delhi-High-Court-income-tax-department-Refund-Rectification-Application-Taxscan.jpeg "Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering Rectification Application [Read Order]")
![Highly Debatable issues do not fall within the Category of Mistake Apparent from Record: ITAT dismisses Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Debatable-Issues-ITAT-Rectification-Application-Taxscan.jpg "Highly Debatable issues do not fall within the Category of Mistake Apparent from Record: ITAT dismisses Rectification Application [Read Order]")
![Accumulated amount must be invested in modes specified u/s 11(5) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Accumulated-amount-invested-Income-Tax-Act-ITAT-Taxscan.jpeg "Accumulated amount must be invested in modes specified u/s 11(5) of Income Tax Act: ITAT [Read Order]")
ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has recently condoned a delay of four years in filing a rectification application under section 154 of the Income Tax Act, 1961 finding...
![ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Rectification-Application-Income-Tax-Act-Taxscan.jpg "ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]")
Transfer of Machinery by a member to the HUF is not a transfer between ‘related parties’, reiterates ITAT Hyderabad [Read Order]
Only Clerical and Grammatical errors can be corrected through rectification application, says ITAT Hyderabad. In Ganjikunta Kishore Babu (HUF) v. HUF, the Hyderabad ITAT reiterated that the...
![Transfer of Machinery by a member to the HUF is not a transfer between ‘related parties’, reiterates ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Transfer of Machinery by a member to the HUF is not a transfer between ‘related parties’, reiterates ITAT Hyderabad [Read Order]")
Non-Consideration of Binding Precedent is a Valid Ground for Rectification Application: ITAT Mumbai [Read Order]
The Income Tax Appellate Tribunal, Mumbai in a recent decision, held that ‘non-consideration of a binding precedent’ can be a valid ground for filing a rectification application under the provisions...
![Non-Consideration of Binding Precedent is a Valid Ground for Rectification Application: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Rectification-Application.jpg "Non-Consideration of Binding Precedent is a Valid Ground for Rectification Application: ITAT Mumbai [Read Order]")