2019 (4) TMI 500

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....t : Smt. Chandrakanta, Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: These Misc. Applications have been filed by the Revenue stating therein that a mistake apparent on record haS occurred in the order of the Tribunal dated 30.10.2017 passed in the common order in ITA Nos. 280 to 283/Chd/2017 relating to assessment years 1996-97 to 1999-2000. 2. The sole contention raised in these Misc. Applic....

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....ced reliance on the decision of the Hon'ble Supreme Court in the case of 'CIT Vs. Gujarat Flluro Chemicals' (supra) and has submitted that this Tribunal has wrongly interpreted the order of the Hon'ble Supreme Court. 6. We have considered the above submissions of the Ld. DR and have also gone through the impugned order of the Tribunal dated 30.10.2017 7. From the pleadings and arguments ....

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.... (SC) in the order dated 30.10.2017 (supra). The Tribunal having discussed in detail the ratio laid down in the said decisions as well as in the light of the reasoning given in the order dated 30.10.2107 has allowed the appeal of the assessee. If the Department has any grievance against the order of the Tribunal, the proper course is to file an appeal to the next Appellate Authority / Hon'ble ....

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.... of the Hon'ble Supreme Court in the case of 'T. S. Balaram, ITO v. Volkart Brothers' [1971] 82 ITR 50 and further relying upon the decisions of the various High Courts has categorically held that the power of rectification under section 254(2) of the Income-tax Act can be exercised only when the mistake which is sought to be rectified is an obvious and patent; mistake which is apparent from the r....