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2019 (2) TMI 1665
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....JDIT ORDER This miscellaneous petition is filed by the assessee u/s. 254(2) of the Income-tax Act, 1961 ["the Act"] stating that the order of Tribunal dated 12.10.2018 suffers from mistake apparent on the face of record and praying that the order of Tribunal should be recalled and the appeal be posted for hearing afresh. 2. The first mistake pointed out in the order of Tribunal is that th....
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....nda Siel Power Products Ltd. v. CIT, 295 ITR 466 (SC) and the decision of the Hon'ble High Court of Karnataka in CIT v. Sankala Polymers P. Ltd., 388 ITR 617 (Kar). These decisions are on the scope of powers u/s. 254(2) of the Act. In the decision of Hon'ble High Court of Karnataka, it has been held that when a specific provision of the Act has not been applied while passing an order, that case gi....