2011 (4) TMI 1316

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..... Banita Devi ORDER PER A.K. GARODIA, ACCOUNTANT MEMBER This Miscellaneous Application is filed by the assessee and in this Misc. Application, the assessee has submitted that there are some mistakes in the Tribunal's order dated 30.11.2010. 2. It was submitted by the learned AR for the assessee before us that the Tribunal had confirmed the addition of Rs. 1.55 lakh on account of two FD....

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....ed out by the learned CIT-DR for the first time and hence, the assessee could not explain the difference before the Tribunal and, therefore, it is apparent mistake in the Tribunal's order which is to be rectified. 3. It was submitted by the learned DR for the revenue that the content of Misc. Application is not for rectification of mistake but it amounts to revision of order, which is not allow....

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....24.11.2010 i.e. after the conclusion of hearing and hence, on the basis of this certificate from Bank, it cannot be accepted that there is any apparent mistake in the impugned order of Tribunal. Regarding the second FD of Punjab National Bank, the assessee has submitted before us during Misc. Application proceedings, a photo copy of the FD in question of Rs. 75,000/-. Even this was not submitted b....