2018 (10) TMI 1878

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....an, Rtd. Addl. CIT For the Revenue : Shri B. Sagadevan, JCIT ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER: The assessee filed this Miscellaneous Petition against the order of this tribunal in ITA No. 2331/Chny/2017 for assessment year 2014-15, wherein, this tribunal considering the fact recorded by the Assessing Officer, inter alia, that the assessee has not carried out any activities in ....

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....e filed this petition in MP NO. 122/Chny/2018. 2. We heard the rival contentions. From the various judgements of the Supreme Court and other High Courts, it is clear, that the Tribunal's power u/s. 254(2) is not to review its earlier order, but only to amend it with a view to rectify any mistake apparent from the record. An error apparent on the record means an error which strikes one on mere l....