2018 (8) TMI 1862

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....charya, Addl. CIT, DR ORDER Per Dr. A. L. Saini, AM: By way of captioned application, the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961(in short 'the Act') has crept in the order of the Tribunal dated 31.01.2018. 2. The case of the assessee in this Miscellaneous Application is that this Tribunal has....

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....is Bench of the Tribunal and, therefore, the order needs to be recalled. However, ld. DR for the Revenue defended the order passed by the Tribunal and argued that this Tribunal passed a reasoned judgment and issue is fully covered in favour of the revenue, therefore, this order needs not be recalled. 3. We have given a careful consideration to the rival submissions and perused the materials ava....

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....ne manufacturing tea company and that company does not do the cultivation of tea and therefore, it did not had with it Garden Registration certificate which is issued by the Tea Board of India and thus it is apparent that assessee did not own any tea garden. And since M/s. Sewajpur Tea Co. Pvt. Ltd. was not engaged in carrying on business of cultivation of tea, which was an essential ingredient to....