Trobunal judgement

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NITIN SHARMA

NITIN SHARMA (Querist)
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26 January 2013 the judgement of ITAT can be reveue by itat.

Pankaj Gupta

Pankaj Gupta (Expert)
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26 January 2013 ITAT cannot review its own order passed under section 254(1). However it can rectify a mistake apparent from record in its order passed under section 254(1) by passing a rectification order under section 254(2) .

NITIN SHARMA

NITIN SHARMA (Querist)
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27 January 2013 What is mistake apparet on record

Pankaj Gupta

Pankaj Gupta (Expert)
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27 January 2013 It means that kind of mistake on which two different views are not possible. Like for example, as per law depreciation to be allowed is 10% while ao allowed 5%. Here it is mistake apparent from record as nobody can express his view that depreciation should have been allowed at 5%. Ie those mistakes for which no investigation is required to be conducted.

Pankaj Gupta

Pankaj Gupta (Expert)
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27 January 2013 Pls let me know if you want me to elaborate it more clearly.

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