Rectification of mistake — A retrospective amendment to the law does not entitle the filing of maintaining of a miscellaneous petition under s 254(2), as held by BangTrib in ITO v Bovis Lend Lease (India) Pvt Ltd — In favour of: The revenue (partly).
An order passed by an AO on the basis of an operative Supreme Court decision cannot be said to contain an error.
A miscellaneous petition under s 254(2) is not maintainable when the department has already filed an appeal before the High Court on the same issue.
Decided on: 18 May 2011.
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