Rectification u/s 254

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NITIN SHARMA

NITIN SHARMA (Querist)
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27 April 2013 Plz provide me perfroma of misc. Appeal u/s 254 for rectification of ITAT order.It is urjent.

Deepak Agrawal

Deepak Agrawal (Expert)
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30 April 2013 Section 254(2) provides for this rectification. Thus, A simple letter giving the references of hearing (ITA No., Bench, date of hearing, Parties of hearing etc.)should be filed with the ITAT registrar and a request should be made in that letter to registrar to produce the same before the Members who pronounced the Judgment.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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11 June 2013 No it is not like that you have to prepare a Miscellaneous Petition and it depends on each case there cannot be standard form but yes the expert is correct and you are also correct that for rectification MA is to be filed under the provisions of section 254(2) and the same is to be filed in the same bench in which the original order was passed. It is better your refer to your CA who appeared before the ITAT in the original case he can prepare MA and file it accordingly. Other wise you have to give all the details like full bunch of the appeal to ITAT with ITAT order to some other CA who can prepare the MA.

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