TaxTMI 
TaxTMI 
2022 (7) TMI 859
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.... Sr.DR ORDER PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-V, New Delhi ['CIT(A)' in short] dated 30.01.2015 arising from the assessment order dated 31.01.2014 passed by the Assessing Officer (AO) under Section 143(3) r.w. Section 92CA of the Income Tax Act, 1961 (the Act) concernin....
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....laimed to have raised additional ground of appeal. It is noted from your application that the impugned order is not a speaking order. In fact, therefore, your application requires reconsideration of the entire matter and is not covered under the purview of mistake apparent from record. Your application is thus rejected." 4. On perusal of the order, it is noticed that the assessee is stated to hav....
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....inst the assessee on the ground that such alleged error requires reconsideration of the entire matter and cannot be bracketed in the category of mistake apparent from record. 5. We endorse the view taken by the CIT(A) on the touchstone of limited scope of Section 154 of the Act. In the absence of relevant facts emerging from records corroborated by documentary evidences, one cannot say that the i....