2021 (4) TMI 1284

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....ni, CA ORDER PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of captioned application, the Revenue has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short 'the Act') has crept in the order of the Tribunal dated 23.08.2019. 2. At the outset, the Learned Departmental Representative (in short "the Ld. DR") for t....