Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5)
Judges (2)
Case Significance
Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5) is a Bombay High Court decision dated December 3, 2024 (citation: ik-191527824). The petitioner-assessee challenged the Income Tax Appellate Tribunal's order allowing the Revenue's Miscellaneous Applications under Section 254(2) of the IT Act to recall its own earlier order, on the basis that the Supreme Court's subsequent decision in Checkmate Services was a new development. The Court held that the Tribunal committed a patent error in exercising its limited jurisdiction under Section 254(2), as the scope of recall is confined to rectifying mistakes apparent from the reco The bench comprised Justices Advait M. Sethna and G.S. Kulkarni. The judgment was delivered by Justice G.S. Kulkarni. Counsel appearing: Madhavi M. Tavanandi (counsel for petitioner), Vikas T. Khanchandani (counsel for respondent).
Summary
The petitioner-assessee challenged the Income Tax Appellate Tribunal's order allowing the Revenue's Miscellaneous Applications under Section 254(2) of the IT Act to recall its own earlier order, on the basis that the Supreme Court's subsequent decision in Checkmate Services was a new development. The Court held that the Tribunal committed a patent error in exercising its limited jurisdiction under Section 254(2), as the scope of recall is confined to rectifying mistakes apparent from the record, not incorporating subsequent legal developments. The petitions were allowed and the impugned ITAT order was quashed.
What was the outcome of Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5)?
The petitioner-assessee challenged the Income Tax Appellate Tribunal's order allowing the Revenue's Miscellaneous Applications under Section 254(2) of the IT Act to recall its own earlier order, on th...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-191527824)