2021 (5) TMI 800

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....hosale ORDER PER PARTHA SARATHI CHAUDHURY, JM: This Miscellaneous Application filed by the assessee arising out of ITA No.86/PUN/2018 for the assessment year 2012-13 whereby the assessee contends that the Tribunal in its order dated 21.02.2019 vide Para No. 9 has observed as follows: "9. On hearing both the sides, we find it is a case of addition both on account of ad-hocism and on account of....

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.... 3 are stand allowed." 2. The assessee further contends that Ground No.3 is alternate to Ground Nos.1 & 2. If the first two grounds i.e. Ground Nos.1 & 2 are being allowed, Ground Nos. 3 becomes infructuous/academic. The Tribunal though has allowed Ground Nos. 1, 2 & 3. Further the assessee has submitted that the Assessing Officer is not giving appeal effect to the order of the Tribunal. 3. That....

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....n 254(2) is limited to rectification of mistake apparent from record itself and not rectification in error of judgment. The relevant observations of the Hon'ble High Court are as under: "The Tribunal cannot, in exercise of its power of rectification, look into some other circumstances which would support or not support its conclusion so arrived at. The mistake which the Tribunal is entitled ....