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 Rectifying Apparent Mistakes, Not Reviewing or Recalling Orders
Case Law Details
- Case Name
- DCIT Vs Heart Foundation of India (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DCIT Vs Heart Foundation of India (ITAT Mumbai)
Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has rejected a rectification application filed by the Deputy Commissioner of Income Tax (DCIT) concerning its earlier order in the case of the Heart Foundation of India. The Revenue had contended that the Mumbai Bench lacked the territorial jurisdiction to hear the original appeal, arguing the matter should have been before the Pune Bench.
The dispute arose from the Principal Commissioner of Income Tax (PCIT), Central, Pune’s order dated March 6, 2023, which cancelled the ...
Author Info
