Trobunal judgement
This query is : Resolved
26 January 2013
the judgement of ITAT can be reveue by itat.
26 January 2013
ITAT cannot review its own order passed under section 254(1). However it can rectify a mistake apparent from record in its order passed under section 254(1) by passing a rectification order under section 254(2) .
27 January 2013
What is mistake apparet on record
27 January 2013
It means that kind of mistake on which two different views are not possible. Like for example, as per law depreciation to be allowed is 10% while ao allowed 5%. Here it is mistake apparent from record as nobody can express his view that depreciation should have been allowed at 5%. Ie those mistakes for which no investigation is required to be conducted.
27 January 2013
Pls let me know if you want me to elaborate it more clearly.
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