The Executive Engineer, Panchayat Raj Division v. ITO(TDS), Ward-3(4), Guntur
[Citation -2016-LL-1005-39]
| Citation | 2016-LL-1005-39 |
|---|---|
| Appellant Name | The Executive Engineer, Panchayat Raj Division |
| Respondent Name | ITO(TDS), Ward-3(4), Guntur |
| Court | ITAT-Visakhapatnam |
| Relevant Act | Income-tax |
| Date of Order | 05/10/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | mistake apparent on record • tax effect |
| Bot Summary: | It is submitted by the Ld. 1 ITA No.6/Vizag/2016 The Executive Engineer, Panchayat Raj Division, Guduru Counsel for the assessee that the tax effect involved in this appeal is above 10 lakhs. The Tribunal has dismissed the appeal of the assessee by observing that tax effect involved is below 10 lakhs. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. In this case, tax effect is above 10 lakhs Tribunal gave a finding that tax effect is below 10 lakhs. We find that there is a mistake apparent on record as recorded by the Tribunal in the order dated 6.1.2016. We find it is a fit case to recall the order, accordingly, we recall the order and post this appeal for hearing on 18.10.2016. The above order was pronounced in the open court on 5th Oct 16. |