https://www.taxtmi.com/caselaws?id=386182 The Tribunal dismissed the miscellaneous applications filed by the assessee, finding no mistake apparent on record within the meaning of section 254 of the Income Tax Act. The Tribunal held that the additional ground could not be admitted as it required investigation of facts not on record and was not raised before the lower authorities. It was emphasized that the AO followed procedural requirements for invoking section 153C, and the decision must be considered as a whole without interference with the earlier order. en-us Fri, 20 Sep 2019 00:00:00 +0530 Tue, 24 Sep 2019 07:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386182 The Tribunal dismissed the miscellaneous applications filed by the assessee, finding no mistake apparent on record within the meaning of section 254 of the Income Tax Act. The Tribunal held that the additional ground could not be admitted as it required investigation of facts not on record and was not raised before the lower authorities. It was emphasized that the AO followed procedural requirements for invoking section 153C, and the decision must be considered as a whole without interference with the earlier order. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386182