TaxTMI 
TaxTMI 
2018 (4) TMI 1687
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....: Dr. Vivek Aggarwal ORDER Vikas Awasthy, This Miscellaneous Application has been filed by the assessee u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") seeking rectification in the order of Tribunal in ITA No.923/PUN/2011 dated 29-07-2016 for the assessment year 2003-04. This Miscellaneous Application has been filed with the delay of 97 days. 2. Shri M.K. Kul....
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....iod. The ld. Counsel to substantiate his submissions placed reliance on the decision of Hon'ble Madhya Pradesh High Court in the case of District Central Co-op. Bank Ltd. Vs. Union of India reported as 398 ITR 161. 3. On the other hand Dr. Vivek Aggarwal representing the Department vehemently opposed the Miscellaneous Application filed by the assessee. The ld. DR submitted that the Miscellaneous ....
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....make such amendment if the mistake is brought to its notice by the assessee or the [Assessing] Officer." A bare perusal of amended provisions show that the Miscellaneous Application seeking rectification of any mistake apparent from record can be filed by either side within a period of six months from the end of month in which the order was passed. In the present case, the order was passed on 29-....
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.... it is on its own volition or on an application being made by the assessee or the Assessing Officer. Similar view has been taken by the Delhi Bench of Tribunal in the case of Rahul Jee & Co. (P) Ltd. Vs. Assistant Commissioner of Income Tax reported as 120 ITD 481 and several other decisions by various Benches of the Tribunal. 6. The ld. Counsel for the assessee has placed reliance on the decisi....