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Limitation period to file a Rectification Application- Computation Date- Order Communication Vs. Passing Date
Case Law Details
- Case Name
- Shri. Jagmohan Gurbakshish Singh Vs. The DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chandigarh
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Shri. Jagmohan Gurbakshish Singh Vs. The DCIT (ITAT Chandigarh)
The assessee has moved an application for recalling of the order pleading that a mistake apparent on the record has occurred in the impugned order. The mistake can be due to wrong appreciation of facts or wrong application of law; it may either be due to mistaken belief of the parties to the litigation or wrong application of law by the adjudicating authority. So far as the issue relating to the date of commencement of the limitation for filing the rectification application is concerned, the position is settled by...
