https://www.taxtmi.com/caselaws?id=364420 The Division Bench dismissed the review application challenging the appellate tribunal's decision regarding additional income due to bitumen short supply. The tribunal's findings on false delivery challans and application of Section 69A of the Income Tax Act were upheld. The Court clarified the limited scope of review applications under the Income Tax Act, emphasizing correction of patent errors. Despite differing views by the tribunal for separate assessment years, the Division Bench affirmed the decision, ruling the review lacked merit and was dismissed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 17 May 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364420 The Division Bench dismissed the review application challenging the appellate tribunal's decision regarding additional income due to bitumen short supply. The tribunal's findings on false delivery challans and application of Section 69A of the Income Tax Act were upheld. The Court clarified the limited scope of review applications under the Income Tax Act, emphasizing correction of patent errors. Despite differing views by the tribunal for separate assessment years, the Division Bench affirmed the decision, ruling the review lacked merit and was dismissed. Case-Laws Income Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364420