Supreme Court · 2008 INSC 1037 · Decided 15 September 2008
Assistant Commissioner, Income Tax, Rajkot v. Saurashtra Kutch Stock Exchange LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1037 · [2008] 13 S.C.R. 421
- Case number
- CIVIL APPEAL No. 1171/2004
- Decided
- 15 September 2008
- Bench
- C.K. THAKKER, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 254(2), 11, 254
Headnote
Income Tax Act, 1961: s. 254(2): c Exercise of power under- Scope of- Held: Tribunal may · rectify any mistake apparent from the record suo motu - How- ever, when assessee or Assessing Officer brings such mis- · take to the notice of tribunal, it shall exercise the mistake. Power of tribunal to rectify mistake in its order- Scope of - Non-consideration of decision of jurisdictional court by tri- bunal - Held: Is "mistake apparent from the record" which can be rectified u/s. 254(2) - Decision of jurisdictional court ren- E dered few
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