Supreme Court · 2007 INSC 1187 · Decided 26 November 2007
Honda Siel Power Products LTD. v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1187 · [2007] 12 S.C.R. 552
- Case number
- CIVIL APPEAL No. 5412/2007
- Decided
- 26 November 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 254(2), 154, 43A
Headnote
SIEL POWER PRODUCTS LTD. V. COMMISSIONER OF INCOME TAX, DELHI NOVEMBER 26, 2007 B (S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) .... Income Tax Act, 1961-ss. 254(2) and 154-Rectification by c tribunal, of its own mistake apparent from record-Scope of-Tribunal overlooking judgment of coordinate prejudice results from an order attributable to D Tribunal's mistake, error or omission apparent from record, then it is the duty of Tribunal to set it right-Atonement to wronged party by Tribunal for wrong committed by it does not amount to review of its earlier order- 'Rule of
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