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        Income Tax

        2008 (9) TMI 417 - AT - Income Tax

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        Application for Tax Act Rectification Denied, Special Bench Decision Challenged The High Court dismissed the application for rectification under section 254(2) of the Income-tax Act, finding the Special Bench's decision unsustainable ...
                      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.

                          Application for Tax Act Rectification Denied, Special Bench Decision Challenged

                          The High Court dismissed the application for rectification under section 254(2) of the Income-tax Act, finding the Special Bench's decision unsustainable due to the alleged omission of certain case laws.


                          The assessee filed a miscellaneous application under section 254(2) of the Income-tax Act, alleging a mistake in the Special Bench decision for not considering certain case laws. The High Court held that the Special Bench's order was not sustainable, and as a result, the application for rectification was dismissed.
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