https://www.taxtmi.com/caselaws?id=778367 SC dismissed the Special Leave Petition and upheld the HC's finding that the Tribunal erred in exercising jurisdiction under Section 254(2) to rectify assessments concerning delayed payment of statutory dues (PF/ESIC). The SC agreed that the Tribunal's order setting aside the additions could not be sustained in light of the subsequent Supreme Court authority, and found no grounds to interfere with the HC's judgment declaring the Tribunal's action a patent error. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 12:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778367 SC dismissed the Special Leave Petition and upheld the HC's finding that the Tribunal erred in exercising jurisdiction under Section 254(2) to rectify assessments concerning delayed payment of statutory dues (PF/ESIC). The SC agreed that the Tribunal's order setting aside the additions could not be sustained in light of the subsequent Supreme Court authority, and found no grounds to interfere with the HC's judgment declaring the Tribunal's action a patent error. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778367