Case Law Details
Case Name : Rajkumar Laxminarayan Kanojiya Vs DCIT (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Rajkumar Laxminarayan Kanojiya Vs DCIT (Bombay High Court)
The Bombay High Court delivered a judgment in the case of Rajkumar Laxminarayan Kanojiya Vs DCIT, challenging an order passed by the Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act, 1961. The core issue was whether a subsequent ruling by the Supreme Court, which overturns the legal precedent relied upon in an earlier ITAT order, constitutes a “mistake apparent from the record” that justifies the ITAT invoking its power of rectification.
Factual Background and Tribunal’s Original Order
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