2021 (11) TMI 1113

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....an Sharma, C. A. For  the Department : Shri Harpal Singh, Sr. D. R. ORDER PER PRASHANT MAHARISHI, A. M. 1. This Miscellaneous Application No. 174/Del/2018, under Section 254(2) of the Income Tax Act, 1961 (the Act) in ITA. No. 3634/Del/2016 for assessment year 2006-07 decided by 'SMC' Bench on 23.06.2017 is filed by the assessee stating that there are errors in the order of the be....

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.....06.2017. For your kind reference, we are once again submitting herewith letter dated 21.06.2017 alongwith confirmation from M/s. Sheela Credit & Leasing Limited regarding payments made by the Assessee. Hon'ble ITAT order error needs to be considered for review as per provisions of Sec.254(2) of I.T. Act,1961 and can be said to be an error apparent from the record for which rectification ....

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....reement and it was made just to explain the source of money deposited in the bank account of the assessee. We find that assessee has submitted letter dated 21st June, 2017 wherein in para No. 3 the assessee referred to the confirmation from that company along with the letter of confirmation dated 31st March, 2019 was also submitted. The above letter was erroneously not considered by the co-ordinat....