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| The Tax Publishers2020 TaxPub(DT) 0340 (Bang-Trib) INCOME TAX ACT, 1961
Section 254
Since Tribunal had taken a view in this matter after appreciating the orders passed by tax authorities and considering the documents furnished by assessee, therefore it could not fall in category of “mistake apparent from recordâ€, as contended by assessee and accordingly, there was no merit in the petition filed by assessee and accordingly the same was dismissed.
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Appeal (Tribunal) - Rectification of mistake - Mistake apparent from record -
Assessee filed this miscellaneous application with a plea that there were mistakes apparent from record in the order passed by Tribunal. Assessee submitted that the miscellaneous petition was filed on the ground that CIT(A) had erred in not considering the details produced about the sundry creditors and had given only a partial relief on the unconfirmed creditors, with respect to 16 creditors, instead of the total relief as sought and the balance 32 creditors also being genuine. Held: It could be noticed that Tribunal had taken a view in this matter after appreciating the orders passed by tax authorities and considering the documents furnished by assessee. Hence it could not fall in the category of “mistake apparent from recordâ€, as contended by the assessee. Accordingly, there was no merit in the petition filed by assessee and accordingly the same was dismissed.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
IN THE ITAT, BANGALORE BENCH
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