Supreme Court · 2021 INSC 815 · Decided 3 December 2021
Commissioner of Income Tax (IT-4), Mumbai v. M/S Reliance Telecom Limited
- Court
- Supreme Court of India
- Citation
- 2021 INSC 815 · [2021] 9 S.C.R. 616
- Case number
- CIVIL APPEAL No. 7110/2021
- Decided
- 3 December 2021
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 254(2)
Headnote
Income Tax Act, 1961: s.254(2) - Scope of - Held: In exercise of powers under s.254(2) of the Act, the Appellate Tribunal may amend any order passed by it under sub-section (1) of s.254 of the Act with a view to rectifying from the record only - Therefore, the powers under s.254(2) of the Act are akin to Or. XLVII r.1 CPC - While considering the application under s.254(2) of the Act, the Appellate Tribunal is not required to re-visit its earlier order and to go into detail on merits - Powers
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