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Section 254(2) rectification based on subsequent SC ruling not allowed: Karnataka HC
Case Law Details
- Case Name
- PCIT Vs Chandramouli (Karnataka High Court)
- Appeal Number
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- Date of Judgement/Order
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- Courts
- All High Courts, Karnataka High Court
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PCIT Vs Chandramouli (Karnataka High Court)
Tax Tribunal Orders Final: Subsequent SC Judgment Cannot Trigger Sec. 254(2) Review; No Rectification for Changed Law: ITAT Order Final Despite Subsequent SC Ruling; SC Ruling No Ground for ITAT Rectification: HC on Scope of Sec. 254(2)
Revenue filed this writ petition u/Art. 226 & 227 challenging the ITAT’s order dt 26.05.2023 in M.P. No.98/Bang/2023 (in ITA No.3/Bang/2022), which had rejected Revenue’s miscellaneous petition seeking rectification u/s 254(2). Revenue contended that in view of the later Supreme Court ruling in Checkmate Servi...
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