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| The Tax Publishers2021 TaxPub(DT) 0612 (Del-Trib) INCOME TAX ACT, 1961
Section 254
Since there was inadvertent mistake in the original order of Tribunal i.e. typographical mistake in para and instant of mistake regarding the facts of the case (in para 8), therefore, miscellaneous application filed by assessee was allowed.
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Appeal (Tribunal) - Rectification of mistake - -
This Miscellaneous Application was filed by the assessee in respect of order passed by Tribunal. Tribunal inadvertently mentioned in the order that AO disregarded application for admission for additional evidence submitted by the assessee, and there was no specific comment in the remand report filed by AO before the CIT(A). As regards the allegation of AO that assessee had not furnished any confirmation from M/s A and assessee submitted that transfer of rolling division at Satharia was pursuant to the MOU between the two companies and the copy of said MOU was submitted before AO along with objections to the reasons recorded under section 148. Held: Since there was inadvertent mistake in the order (in para 7 that of typographical and in para 8 that of mistake regarding the facts of the case), therefore, instant miscellaneous application filed by assessee was allowed.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12
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