Supreme Court of India
Commissioner of Income Tax (it-4), Mumbai v. M/s Reliance Telecom Limited
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, the impugned common judgment and order passed by the High Court as well as the common order passed by the ITAT dated 18.11.2016 recalling its earlier order dated 06.09.2013 deserve to be quashed and set asi de and are accordingly quashed and set aside.
Judgment, page 6
From the headnote
Income Tax Act, 1961: s.254(2) – Scope of – Held: In exerc ise of powers under s.254(2) of the Act, the Appellate Tribunal may amend any order passed by it under sub-section (1) of s.254 of the Act with a view to rectifying any mistake apparent from the record only – Therefore, the powers under s.254(2) of the Act ar e akin to Or. XLVII r.1 CPC – While considering the application under s.254(2) of the Act, the Appellate Tribunal is not required to re-vis it its earlier order and to go into detail on merits – Powers under s.254(2) of the Act are only to rectify/correct any mistake apparent
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