2017 (1) TMI 1242

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....oner Mr. Suresh Kumar for the Respondents ORDER P. C. 1. This petition under Article 226 of the Constitution of India challenges the order dated 30th September, 2016 passed by the Income Tax Appellate Tribunal (Tribunal) under Section 254(2) of the Income Tax Act, 1961 (the Act). The impugned order dismissed the petitioner's application for rectification of its order dated 3rd Febr....

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.... of the Act, the jurisdictional High Court on an identical issue in the case of DIT(E), Mumbai v/s. Maharashtra Housing and Area Development Authority (Income Tax Appeal No.2174/2013) rendered on 18th April, 2016 has decided the issue arising herein in favour of the petitioner-assessee. It is submitted subsequent decisions of jurisdictional High Court would warrant of rectification of earlier orde....

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....learance was received, are all questions still at large. Mr. Suresh Kumar, the learned counsel who appears for all the respondents, including the Registry of the Tribunal is unable to shed any light on the same. Moreover, we are unable to comprehend the meaning of 'Administrative clearance' in the face of Rule 34 (5)(c) read with Rule 34(8) of the Tribunal Rules. It is clear that the above....

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....ted 3rd February, 2016. 4. In the above view, the impugned order rejecting rectification application has not considered the aforesaid Rules and the binding decisions of this Court. Therefore on the aforesaid ground alone, the impugned order is not sustainable. 5. So far the second issue viz. rectification of the order passed under Section 254(1) of the Act on the basis of a subsequent decisi....