2014 (1) TMI 196

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....RDER:- PER : I.P. Bansal The aforementioned miscellaneous application is filed by the assessee contending that there are several mistakes in the order dated 27/6/2012 passed by this Tribunal in ITA No.8673/Mum/2011. 2. While arguing the aforementioned miscellaneous application, Ld. AR, pointed out to the following mistakes which according to him are required to be rectified:  &nbs....

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.... there is a typographical error as in Para- 3 the mean margin has been mentioned at 26.39% and in Para 4.2 it is mentioned as 26.50%, whereas both these figures should be 26.59%.      (iv) In Para-6 there is a typographical mistake while recording the contention of the assessee. The relevant extract from the order of the Tribunal is as under:     &nbsp....

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....port such contention reference was made to the order passed by TPO under section 192CA(3) of the Act. 3. It may be mentioned here that though the application contain some other grievances also but at the time of hearing it was submitted by Ld. A.R that as the matter has been restored back to the file of Ld. DRP those mistakes may not have much bearing upon the appeal filed by the assessee. 4....

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.... assessee in the restored proceedings to furnish its case and Ld. DRP is bound to decide the same as per provisions of law. Therefore, there is no mistake on this issue also and we decline to accept the request of the assessee to rectify the same as it does not fall within the category of mistake apparent from record as envisaged in section 254(2) of the Act.      (iii) We h....