2019 (2) TMI 1393

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....ondent No.2.   P.C: Petitioner has challenged a notice dated 28th November, 2018 issued by the Principal Commissioner of Income Tax, Mumbai under Section 263 of the Income Tax Act, 1961 (in short "the Act") conveying to the Petitioner that, pursuant to an order passed by the Income Tax Appellate Tribunal (for short "the Tribunal") dated 27th November, 2017, he proposed to grant a fresh ....

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....rder, the Tribunal remanded the proceedings before the CIT(A), in the present case, the powers are exercised by the Principal Commissioner which is not in consonance with the directions of the Tribunal. 4. Counsel also points out that, Department had applied to the Tribunal for rectification of mistake, arising out of the said order dated 27th November, 2017 which is still pending. It would, th....

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....Reading the entire order as a whole, clearly brings out that, all along the reference to the revisional order of the Revisional Authority was to the Commissioner and not CIT(A). The reference to CIT(A), particularly in paragraph 9 of the order is purely through oversight and is an inadvertent error. However, this would not mean that, the Revenue Authorities can on their own interpret the order of ....

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....ommissioner instead of CIT(A), the directions would take effect from the date of the order on rectification application. Any reference to limitation for passing revisional order may, therefore, to be from said date. We notice that the order of the Tribunal was passed on 27th November, 2017 but the department claims that the same was served on 14th March, 2018 and the rectification application was ....