2020 (10) TMI 457

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....None ORDER PER GEORGE MATHAN, JM : These are Miscellaneous Applications filed by the Revenue in the common order of the Tribunal in ITA No.440 to 443/Coch/2016 dated 22nd March, 2017. 2. Sri.B.Sajjiv, Sr.DR represented on behalf of the Revenue. None appeared on behalf of the assessee. 3. It was the submission by the learned DR that the issue in appeal was in respect of deduction u/s 80P of t....

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.... the assessee-society and arrive at a conclusion whether the benefits can be extended or not in the light of the provisions of sub-section (4) of section 80P of the Act. It was the submission that the subsequent binding of the Hon'ble jurisdictional High Court, which has reversed the earlier decision, does constitute a mistake apparent from record and the miscellaneous applications were liable to ....

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....h in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the [Assessing] Officer." 6. It shows that the time limit of six month is binding on the hands of the Tribunal. This is in line with the decision of the Hon'ble....