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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Review petition dismissed for error in citing tax law section</h1> The High Court of Madhya Pradesh dismissed the review petition in ITA No. 97/2018 due to an error in depicting Section 153D instead of 153A of the Income ... Dismissal of review petition - error apparent on the face of the record - rectification of clerical error in order - mistaken reference to Section 153D instead of Section 153A of the Income-tax ActDismissal of review petition - error apparent on the face of the record - rectification of clerical error in order - mistaken reference to Section 153D instead of Section 153A of the Income-tax Act - Whether the review petition against the order dated 27.04.2018 merits interference in view of an apparent error in the order and whether that error requires correction. - HELD THAT: - The Court examined the impugned order dated 27.04.2018 and found no substantive error warranting interference in the review jurisdiction. The only defect identified was a clerical or typographical misdescription wherein Section 153D was recorded instead of the correct provision, Section 153A, of the Income-tax Act. This misdescription was treated as an error apparent on the face of the record capable of being corrected without altering the substantive outcome of the order. Other aspects of the order were left undisturbed, and no additional grounds for review were found to justify setting aside or modifying the order on merits.Review petition dismissed, subject to correction of the erroneous reference to Section 153D to read Section 153A in the order dated 27.04.2018.Final Conclusion: The review petition is dismissed; the impugned order of 27.04.2018 is upheld except for a clerical correction substituting the reference to Section 153A of the Income-tax Act in place of the mistakenly recorded Section 153D. The High Court of Madhya Pradesh dismissed the review petition in ITA No. 97/2018 due to an error in depicting Section 153D instead of 153A of the Income Tax Act, 1961. The petition was dismissed without any other apparent errors on record.
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