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Mere appeal pendency in HC not preclude Tribunal’s power of rectification
Case Law Details
- Case Name
- Shambhubhai Mahadev Ahir Vs ITAT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02 to 2006-0
- Courts
- All High Courts, Gujarat High Court
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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 section 153A of the Income Tax Act. During the search, the Revenue authorities had found cash of Rs. 84.61 lacs (rounded off) in possession of the petitioner. In the returns filed ...
