2019 (2) TMI 978

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....e Revenue : Shri Chaudhary Arunkumar Singh (DR) ORDER PER RAM LAL NEGI, JM The assessee has filed the present miscellaneous application for rectification of mistake apparent inter alia on the ground that since the Bench has passed the order dated 09.11.2017 in assessee's appeal ITA No. 5439/Mum/2016, beyond 90 days after the final hearing of the appeal, the said order is bad in law in vie....

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....s business was only 4% and confirming 12.5% is against the factual position and the Bench ought to have confirmed only VAT amount involved in the alleged bogus purchases. 4. We have gone through the relevant record in the light of the rival submissions. In the present case, the order has been pronounced one day beyond 90 days prescribed under the ITAT Rules. The Hon'ble Bombay High Court in the....