ITAT cannot re-appreciate understanding of order passed

Advocate Akhilesh Kumar Sah Procter & Gamble Home Products Pvt. Ltd. Vs. Income Tax Appellate Tribunal & Others (Bombay High Court) The rectification application of the Revenue calling to re-appreciate understanding of the order passed by the Tribunal in the case of appellant’s sister concern: amounts to seek Review, outside the scope of rectification: Bombay High Court ruling in  Procter & Gamble case. Recently, in Procter & Gamble Home Products Pvt. Ltd. vs. ITAT [Writ Petition No.2738 Of 2017, decided on 09.03.2018], briefly, in respect of the issue, there was Petition ...