2009 (10) TMI 928

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....espondent : Vikram Gaur ORDER J. Sudhakar Reddy (Accountant Member) 1. By this miscellaneous application the assessee submits that a mistake has crept in the order dated 27.10.2008 passed by the Tribunal in ITA No. 5820/M/04 for the assessment year 1996-97. ITA No. 4256/M/04 for the assessment year 1997-98: ITA No. 4252/M/04 for the assessment year 1998-99: ITA No. 5821/M/04 for the asses....

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....essee can be ascertained. He drew the attention of the bench to the order of the assessing officer at paragraph 6 wherein the invoices were listed out and the narration is also listed out where the nature of services has been narrated. Thus, he submits that the observation is factually incorrect. He argued that the assessee was claiming benefit under the Double Taxation Avoidance Agreement and thi....

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....sal of the assessment order clearly reveals that the nature of services have been listed out at paragraph 6 and the issue, in our humble opinion, need not be once again examined by the assessing officer. On this factual matrix, we are of the considered opinion that a mistake has crept in the order of the Tribunal inasmuch as the issues which was already adjudicated upon by the assessing officer as....