S. 254 Rectification application liable to be set aside if case relied not brought to bench’s attention during hearing

CA Saurabh Chokhra Brief of the case: The ITAT Bangalore in the above cited case held that application under the provisions of sec.254(2) seeking rectification of order passed by tribunal is maintainable only in cases where it was established that specific attention of the bench was drawn to a particular decision and the decision was specifically relied upon but not considered by the Tribunal. When the case was not even brought to tribunal’s attention during the course of hearing then later on filling application for rectification arguing tribunal’s ignorance of that case is clear abuse o...