2012 (9) TMI 1101

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....o the correctness of the Tribunal's order dated 21.10.2011 in ITA No.799/Del/2011. The Tribunal upheld the findings of the lower authorities and held that there was no rectifiable mistake or error, in the order dated 14.3.2001 of the Assessing Officer. By that order the Assessing Officer had finalized the assessment for the assessment year 1998-99. During the previous year covered by the assessme....

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....ble error. The CIT(Appeals) affirmed that order on an appeal of the assessee. The ITAT followed suit by the impugned order. It is evident from the above discussion that the assessee pursued the wrong remedy and also omitted to make a claim, by sheer inadvertence, or make any mention of the notification which was a material and relevant fact, in the return filed on 27.8.1998. These wrong remedies ....