Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of (Power of rectification)

IT: Tribunal rightly dismissed assessee's rectification application raising an objection that dictum of decision placed by assessee was not looked into before disposing of appeal because it was a matter to be agitated in appeal
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[2014] 51 taxmann.com 541 (Kerala)
HIGH COURT OF KERALA
Jose Kuruvinakunnel
v.
Income tax Officer, Ward No. 2, Kottayam*
K. VINOD CHANDRAN, J.
W.P. (C) NO. 10818 OF 2014(B)
JULY  14, 2014
Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of (Power of rectification) - Assessment years 1996-97 to 2000-01 - Whether where Tribunal dismissed assessee's rectification application raising an objection that dictum of decision placed by assessee was not looked into before disposing of appeal, since it was a matter to be agitated in appeal and not in rectification application, impugned order did not require any interference - Held, yes [Para 5] [In favour of revenue]