2021 (9) TMI 645

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....For the Revenue : Shri Kumar Parnav, Sr.D.R. ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Application (MA) has been filed by the assessee against the order of the Tribunal dated 19.01.2021 in respect of ITA No.6194/Del/2015 & 463/Del/2016 for Assessment Year 2009-10. 2. In the MA, the assessee has inter alia contended that a common order dated 19.01.2021 was passed by the H....

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....r years, the ground of the assessee was allowed vide Para No.20 in ITA No.463/Del/2016. 3. Ld AR submitted that in ITA No.6194/Del/2015 Ground No.2 & 3 were regarding the rectification order passed by the AO after passing original assessment order whereby he added the aforesaid amount of Rs. 2,47,48,964/- to the book profits by holding it to be a contingent liability. Thus the issue in the appe....

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....is a mistake apparent on record and therefore rectifiable u/s 254(2) of the Act. He therefore submitted that appropriate order be passed to rectify the aforesaid mistake. 5. Before us, Ld DR did not controvert the submissions made by Ld AR. 6. We have heard the rival submissions and perused the material on record. We find that vide Para 20 of the order (in ITA No. 6194/Del/2015) in respect o....