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Pr. Commissioner Of Income Tax - 4 v. Rhj Extrusion Pvt. Ltd

High Court 13 Sep 2021 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

13 Sep 2021

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr. Commissioner Of Income Tax - 4 v. Rhj Extrusion Pvt. Ltd, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 254 case law →

The order — as passed by the High Court

Digitally signedJITENDRASHANKARby JITENDRASHANKARNIJASURENIJASUREDate: 2021.09.1811:50:31 +0530 417-wp-858-2020.doc jsn IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 858 OF 2020 Pr. Commissioner of Income Tax - 4 …Petitioner Versus RHJ Extrusion Pvt. Ltd. …Respondents ---------- Mr. Suresh Kumar, for the Petitioner. ---------- CORAM :K.R. SHRIRAM &R.I. CHAGLA, JJ. DATE : 13 SEPTEMBER, 2021. ORDER : 1.Heard Mr. Suresh Kumar and considered the orderdated 5th April, 2019 impugning in this Petition. 2.The Tribunal has rejected the Miscellaneous Application on the ground that the modification to the circular isprospective in nature and not retrospective. We agree with thatconclusion because even the circular does not state that it iswith retrospective effect. 417-wp-858-2020.doc 3.In any event Section 254 (2) provides for arectification of mistake apparent from the record for theTribunal to amend its order. When the order of 10th August,2018 was passed admittedly this modification was not beforethe Tribunal and therefore, it cannot be stated that there was amistake apparent from the record. 4.In the circumstances, since we agree with theconclusion of this Tribunal, Petition dismissed. [R.I. CHAGLA J.] [K.R. SHRIRAM, J.]

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