2018 (7) TMI 2143

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....ustin, D.R. ORDER Per Rajesh Kumar, Accountant Member: By way of this miscellaneous application the assessee has sought the rectification of the order dated 16.01.2017 passed in ITA No.7766/M/2014. 2. The Ld. A.R. submitted before the Bench that while passing the order, the Tribunal did not decide the issue of estimation of profit based upon the submissions and contentions of the counsel put b....

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....he MA filed by the assessee should be dismissed. 4. We have heard the rival submissions of both the parties and perused the material on record. We observe from the perusal of our Tribunal order that the arguments of the Ld. Counsel of the assessee has been incorporated in para 6 of the said order which is reproduced below: "6. The Id. AR submitted before the Bench that the ld.CIT(A) has enhance....

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....he decision of Coordinate Bench of the Tribunal in the case of Ramesh Kumar Jam V/s ACIT I ITA No.3512 and 3513/Mum/2013 (AY-2004-05 and 2005-06) dated 22.4.2015 wherein the net commiss ion income has been estimated at 0.10%". 5. We observe that while passing the order, the Tribunal has given direction to exclude transfer entries/returned cheques/inter bank transfers in assessee's bank account wh....