This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Scope of Section 254(2) Limited to Apparent Mistakes, No Review Permitted: ITAT Surat
Case Law Details
- Case Name
- ITO Vs Smt. Laxmiben Amratlal Patel (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Surat
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
ITO Vs Smt. Laxmiben Amratlal Patel (ITAT Surat)
In the case of ITO vs. Smt. Laxmiben Amratlal Patel (ITAT Surat), the Income Tax Department filed a Miscellaneous Application (MA) under Section 254(2), seeking rectification or recall of an earlier tribunal order dated 27.03.2024 for the Assessment Year 2012-13. The department argued that the tribunal had overlooked key facts, specifically regarding the sale of non-agricultural land. It contended that the assessee had sold land valued at ₹2.09 crore but did not declare capital gains, claiming the land was agricultural and exe...
Author Info
