https://www.taxtmi.com/caselaws?id=402652 The appeal under Section 260A of the Income Tax Act was found not maintainable against the rejection of a rectification application under Section 254(2) of the Act. The court allowed the appeal, setting aside the Tribunal's order and directing verification of the mandatory satisfaction under Section 153C. The Tribunal was instructed to admit the additional ground without requiring further evidence from the assessee. The court emphasized the need for a pragmatic approach by Tribunals and found the refusal to admit the additional ground as a mistake apparent from the record. en-us Tue, 08 Dec 2020 00:00:00 +0530 Fri, 08 Jan 2021 02:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402652 The appeal under Section 260A of the Income Tax Act was found not maintainable against the rejection of a rectification application under Section 254(2) of the Act. The court allowed the appeal, setting aside the Tribunal's order and directing verification of the mandatory satisfaction under Section 153C. The Tribunal was instructed to admit the additional ground without requiring further evidence from the assessee. The court emphasized the need for a pragmatic approach by Tribunals and found the refusal to admit the additional ground as a mistake apparent from the record. Case-Laws Income Tax Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402652