THE PR. COMMISSIONER OF INCOME TAX vs. INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH JABALPUR

WP-15608-2015 (THE PR. COMMISSIONER OF INCOME TAX Vs INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH JABALPUR) 28-11-2016 Shri Sanjay Lal, learned counsel for the petitioner. Shri Rajesh Pandey, learned counsel for the respondent. Having heard learned counsel for the parties, we are of the considered view that in case, there is any error in the order passed by the Income Tax Appellate Tribunal arising out of some mistake or pleadings made in the memorandum of appeal, the Revenue can always file a Miscellaneous Application before the Tribunal under Section 254 (2) and if such an application is filed, the Income Tax Appellate Tribunal is directed to proceed in accordance to law. With the aforesaid liberty to the Revenue, this petition stands disposed of. (RAJENDRA MENON) ACTING CHIEF JUSTICE (SMT. ANJULI PALO) JUDGE vy