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Documents citing Acit, Cir.-7(2)(2), Mumbai vs National Stock Exchange Of India Ltd., ... on 3 October, 2018

Assistant Commissioner Of Income Tax ... vs Ravi Sherwani, Raipur on 20 February, 2026

), had after drawing support from the judgment of the Hon'ble Supreme Court in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd. (2008) 305 ITR 227 (SC), observed that if the order passed by the Tribunal is not found to be in conformity with the judgment of the Hon'ble Supreme Court or that of the Hon'ble Jurisdictional High Court, which may be rendered prior to or subsequent to the impugned order then the same would constitute a mistake apparent from record amenable for rectification u/s. 254(2) of the Act. For the sake of clarity, the relevant observations of the Tribunal are culled out as under:
Income Tax Appellate Tribunal - Raipur Cites 108 - Cited by 0 - Full Document

Acit-Circle-1(1), Raipur vs S.S.Flexi Pack Private Limited, Raipur on 2 June, 2023

"... I have absolutely no doubt in my mind that the non- consideration of a judgment of the Hon'ble Supreme Court or that of the Hon'ble jurisdictional High Court delivered prior to or even subsequent to the order constitutes a mistake apparent from record as has been held by the Hon'ble Supreme Court in Saurashtra Kutch Stock Exchange Ltd. (supra).
Income Tax Appellate Tribunal - Raipur Cites 50 - Cited by 0 - Full Document

Deputy Commissioner Of Income Tax ... vs Bec Projects Limited, Bhilai on 12 May, 2023

"... I have absolutely no doubt in my mind that the non- consideration of a judgment of the Hon'ble Supreme Court or that of the Hon'ble jurisdictional High Court delivered prior to or even subsequent to the order constitutes a mistake apparent from record as has been held by the Hon'ble Supreme Court in Saurashtra Kutch Stock Exchange Ltd. (supra).
Income Tax Appellate Tribunal - Raipur Cites 52 - Cited by 0 - Full Document

Income Tax Officer, Ward-1, Raigarh vs Gayatri Construction, Raigarh on 29 May, 2023

"... I have absolutely no doubt in my mind that the non- consideration of a judgment of the Hon'ble Supreme Court or that of the Hon'ble jurisdictional High Court delivered prior to or even subsequent to the order constitutes a mistake apparent from record as has been held by the Hon'ble Supreme Court in Saurashtra Kutch Stock Exchange Ltd. (supra).
Income Tax Appellate Tribunal - Raipur Cites 54 - Cited by 4 - Full Document

Assistant Commissioner Of Income Tax, ... vs M/S. Raj Pipes, Rajnandgaon on 2 June, 2023

"... I have absolutely no doubt in my mind that the non- consideration of a judgment of the Hon'ble Supreme Court or that of the Hon'ble jurisdictional High Court delivered prior to or even subsequent to the order constitutes a mistake apparent from record as has been held by the Hon'ble Supreme Court in Saurashtra Kutch Stock Exchange Ltd. (supra).
Income Tax Appellate Tribunal - Raipur Cites 34 - Cited by 0 - Full Document

Deputy Commissioner Of Income ... vs Shri Arun Agrawal, Raipur, Raipur on 19 May, 2025

Therefore, in these facts and situation, I can definitely term them as "absolutely similar" or "substantially identical" since the issue emanating does not require any further verification and examination on facts and thus, following the mandate of Hon'ble Supreme Court in the case of ACIT vs. Saurashtra Kutch Stock Exchange Ltd. (supra), the present law applicable of Checkmate Services Pvt. Ltd. Vs Commissioner of Income Tax-1 (supra) is applied and the mandate of Article 141 of the Constitution of India is complied with.
Income Tax Appellate Tribunal - Raipur Cites 21 - Cited by 0 - Full Document

Venkat Rajasekhar Koneru,Hyderabad vs Acit, Central Circle-1(1), Hyderabad on 31 July, 2025

Further, the applicant-assessee fails to make-out a prima facie mistake apparent on record as contemplated u/sec.254(2) of the Act, but, what is canvassed through the present M.A. is to review the order of the Tribunal dated 22.10.2024 in ITA.No.627/Hyd./2024 in the guise of rectification which is not permissible in law in light of decisions of Hon'ble Supreme Court in the case of ACIT vs., Sourashtra Kutch Stock Exchange Ltd., [2008] 305 ITR 227 (SC) and CIT vs., Reliance Telecom Ltd,., [2021] 8 MA.No.24/Hyd./2025 133 taxmann.com 41 (SC). Thus, we dismiss the M.A. filed by the assessee.
Income Tax Appellate Tribunal - Hyderabad Cites 11 - Cited by 0 - Full Document

Ito., Ward-13(3), Hyderabad vs Dondapati Sudhakara Rao, Hyderabad on 6 May, 2026

6. We thus, in terms of our aforesaid deliberations and the ratio laid down by the Hon'ble Supreme Court in ACIT v. Saurashtra Kutch Stock Exchange Ltd., (2008) 305 ITR 227 (SC) recall the order of the Tribunal dated 20.08.2025 passed in ITA No.701/Hyd/2025 for the limited purpose of adjudicating the issue afresh after considering the judgment of the Hon'ble jurisdictional High Court in Synergies Castings Ltd. v. ACIT (2025) 173 taxmann.com 503 (Telangana).
Income Tax Appellate Tribunal - Hyderabad Cites 6 - Cited by 0 - Full Document

Sri.Venkataramanappa, Bangalore vs The Income Tax Officer Ward-3(2)(3), ... on 8 February, 2022

16. Since we have observed that the judgment relied on by the ld. counsel for the assessee in the case of Deepak Extrusions (P.) Ltd. (supra) is not applicable to the facts of the assessee's case, the Supreme Court judgment in the case of ACIT Vs. Saurashtra Kutch Stock Exchange Ltd., reported in 305 ITR 227 (SC) (2008) is of no assistance to the assessee.
Income Tax Appellate Tribunal - Bangalore Cites 9 - Cited by 0 - Full Document
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