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Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]

Kalyani B. Nair

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed appeal on the ground that the rectification...

No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification...

Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable...

Relief to JLL: Delhi HC directs Income Tax Dept to process Refund Rs. 355 cr after considering...

Highly Debatable issues do not fall within the Category of 'Mistake Apparent from Record': ITAT...

Accumulated amount must be invested in modes specified u/s 11(5) of Income Tax Act: ITAT [Read Order]

The Lucknow bench of the Income Tax Appellate Tribunal (ITAT) has held that accumulation of surplus amount must be invested in modes specified under subsection 5 of section 11 of the Income Tax...

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...

Addition can’t be made while deciding Rectification Application: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Ranchi has held that the Assessing Officer is not empowered to make addition while considering a rectification application under section 154 of the Income Tax...

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...

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...