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NARENDRA KUMAR VYAS
Late Ajit Pramod Kumar Jogi Through Lrs Smt. Renu Jogi – Appellant
Versus
Income Tax Officer 3(3), Raipur – Respondent
ORDER :
1. The present petition has been filed through the legal heir of the deceased petitioner under Article 226/227 of the Constitution of India challenging the order passed by the learned Income Tax Appellate Tribunal, Raipur on 19.10.2023 in Miscellaneous Application No. 31/RPR/2019 for the assessment year 2004-05 by which the learned Appellate Tribunal has allowed the Miscellaneous application and recalled the order dated 17.01.2019 passed in I.T.A. No. 124/RPR/2011 and observed in paragraph 7 as under :-
Power available to the Tribunal is not in the nature of a review as is understood in legal parlance. The power is limited to correction of mistakes apparent from the record. What is significant is th....
Point of Law : Sub-section (2) of Section 254 of the Act says that the Appellate Tribunal may at any time within four years from the date of the order with a view to rectify any mistake apparent from....
The power of the Appellate Assistant Commissioner to rectify a mistake under Section 35 of the Act is not affected by the fact that there was an appeal to the Tribunal, if the subject-matter of the a....
The main legal point established in the judgment is that the treatment of interest income received on staff loan and other advances as business income or income from other sources should be based on ....
The duty of tax authorities to assist taxpayers in claiming reliefs and benefits, and the erroneous rejection of rectification applications.
Section 154 of the Income Tax Act can only be invoked to rectify a mistake apparent from the record and cannot be used to re-adjudicate facts on merits or to decide disputable issues.
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