2021 (7) TMI 803

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.... No. 1408/Ahd/2017), M.A. No. 107/Ahd/2021 (in M.A. No.327/Ahd/2019) (In ITA No. 1409/Ahd/2017), M.A. No. 108/Ahd/2021 (in M.A. No.328/Ahd/2019) (In ITA No. 1410/Ahd/2017) - -<br>Income Tax<br>M.A. No. 109/Ahd/2021 (in M.A. No.349/Ahd/2019) (In ITA No. 1407/Ahd/2017), M.A. No. 110/Ahd/2021 (in M.A. No.350/Ahd/2019) (In ITA No. 1411/Ahd/2017), M.A. No. 111/Ahd/2021 (in M.A. No.351/Ahd/2019) (In ITA....

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....s and reasons as prayed for rectification of the order specific question was raised by us as to whether the order passed in the MA could be recalled under section 254(2). However, he could not give any appropriate reply but just pleaded that the order should be recalled/modified/rectified. 3. The Ld. DR vehemently argued that the MA does not lie against the order passed in the MA. It was submit....

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....g the case of the applicant observed as follows: "Section 254(2) of the Income-tax Act, 1961, empowers the Tribunal to amend any order passed by it under sub-section (1) with a view to rectifying any mistake apparent from the record at any time within four years from the date of the order. Therefore, to attract the applicability of section 254(2), the mistake which is sought to be rectifi....

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....e, the petitioner cannot file another application to grant further benefits. Successive application for rectification of the original order cannot be maintained as it will defeat the object of Section 254(2) of the Act. Section 254(2) of the Income Tax Act, 1961, provides for rectification of any mistake apparent from the order passed by it under Section 254(1) of the Act. Once this has been done,....