Mere appeal pendency in HC not preclude Tribunal’s power of rectification

Shambhubhai Mahadev Ahir Vs ITAT (Gujarat High Court)

1. The petitioner has challenged the decision of the Income Tax Appellate Tribunal recalling an earlier order in exercise of powers for rectification.

2. Brief facts are as under:

Petitioner is an individual. Petitioner was subjected to search on 11.10.2006 pursuant to which, the petitioner was required to file returns in response to notice under Please become a Premium member. If you are already a Premium member, login here to access the full content.