TaxTMI 
TaxTMI 
2014 (8) TMI 352
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....this Miscellaneous Application of the Revenue has been dismissed. 2. Mr.Gupta, learned Senior Counsel appearing for the Revenue, submits that the impugned order is exfacie erroneous and illegal. He takes us through the petition and all annexures thereto. He submits that the Assessing Officer had disallowed certain claims and arising out of the marketing expenses. An appeal was preferred before the first Appellate Authority, namely, Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) had before him a statement which was not disputed even by the Assessee and which contained the relevant figures. While it is true that part of expenses and which have been allowed by the Commissioner of Income Tax (Appeals) did not sh....
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....tion are satisfied. Mr.Gupta submits that the Writ Petition be allowed and the impugned order on the Miscellaneous Application be quashed and set aside. 3. With the able assistance of Mr.Gupta we have perused the Writ Petition and annexures and relevant parts thereof to which our attention has been invited. We need not discuss here the ambit and scope of the proceedings and which are styled as invocation of powers to rectify the mistake. The mistake committed, if any, in the Original Order can be rectified under Section 154(1A) of the Income Tax Act, 1961. But, these proceedings have limited scope. In these proceedings the Tribunal cannot reopen the findings on factual matters and which according to it are conclusive. That would require th....
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....1,718/-. 4. Thus, we find that not only did the Revenue request the Tribunal to go behind its order and correct it in the garb of pointing out the mistakes and terming them as apparent. But, what essentially the Revenue was projecting was that the order passed by the Tribunal was erroneous. That it contains certain factual errors and when the Tribunal omits to make reference to Annexure-2. In opposing such an application the Assessee relied on Section 154 (1A) of the Income Tax Act, 1961 and the ambit and scope of powers conferred thereunder. Further, if the Tribunal concludes that some point or issue which may be very debatable, but was not raised or argued before the Tribunal, then, in a limited power it cannot take note of the grievance....