Case Law Details
ITO Vs Ms. Rayoman Carriers Pvt. Ltd. (ITAT Mumbai)
The insinuation of revenue that ITAT passes order in a state of oblivion to the facts and antecedents to the appeal, displays a totally irresponsible and cavalier approach on the part of Revenue on the cusp of contempt and deserving exemplary cost to purge the same. Furthermore, it is elementary knowledge that an appellate order has to be prefaced with the grounds or questions raised. Referring in a deriding manner that the ITAT started with the grounds of appeal, displays the naivette of revenue authority purporting to be critical examiner of ITAT verdict, which is uncalled for.
FULL TEXT OF THE ITAT JUDGMENT
By way of these miscellaneous applications (M.A. for short) the Revenue seeks rectification of mistake apparent from the record in the order of the tribunal in ITA Nos.3275 & 3276/Mum/2015 vide order dated 23.08.2016 for Assessment Years (A.Y for short) 2003-04 and 2004-05.
2. In the MA’s the Revenue has requested the following:
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