2016 (6) TMI 1455

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.... Bishan Kr. Seal, ACA. For the Department : Shri Debasish Roy, JCIT, Sr. D.R. ORDER Per Shri P.M. Jagtap :- By this Miscellaneous Application, the assessee is seeking rectification of the following mistakes alleged to have crept in the order of the Tribunal dated January 20, 2016:- "Your Honours at para 44 page 20-21 of the order, concluded that the Tribunal in case of Glaxo Smithkline Ph....

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.... the file of the Assessing Officer for the limited purpose of verifying as to whether the amount paid is within the limits specified in relevant Rules. Subject to this direction, Ground No 8 of the assesse's appeal for AY 2004-95 is treated as allowed" (Emphasis by the petitioner)  10. It is humbly submitted that the Mumbai Bench (in the case of Glaxo Smithkilne Pharmaceuticals (supra)....

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.... out by the assessee in the present Miscellaneous Application, the direction given by the Tribunal in paragraph no. 44 of its order to the Assessing Officer to verify as to whether the amount in question paid by the assessee to Donation Fund is within the limits specified in the relevant Rules is not in consonance with the conclusion drawn by the Tribunal that the issue under consideration is squa....