2014 (4) TMI 401

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....ught to be preferred against the judgment and order of the learned Tribunal dated 11.12.2013 in relation to the assessment year 2008-09 and sought to be admitted on the following suggested questions of law:        "a) Whether the order of the Hon'ble Tribunal is in accordance with law, weight of evidence, facts and circumstances of the case?    &nb....

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....he additions made only on the basis of void promissory notes and nothing else is perverse?        f) Whether the authorities who treated the promissory notes as of no worth and consequence by not returning them within 3 years justified in relying upon them to make additions?       g) Whether the addition made by the assessing authority w....

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....ot the subject matter of the rectification proceedings. 4. When the learned Tribunal found that there is no obvious and patent mistake nor does it appear apparently from the records the correction under the aforesaid Section is not called for. We set out the relevant findings of the learned Tribunal as under:            "Considering the facts....