2022 (9) TMI 1417

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....For the Assessee : Shri Vishal Chander Gupta, C.A. For the Department : Shri Sanjay Kumar, Sr. D. R.; ORDER PER C. N. PRASAD, J.M. 1. These Misc. applications are filed by the assessee for recalling the order of the consolidated order of the Tribunal in ITA. Nos. 5602 and 5603/Del/2016 dated 24.01.2018 for assessment years 2011-12 and 2012-13. 2. In the Miscellaneous Applications fi....

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....imit for disposal of Misc. application filed at any time within 6 months from the end of the month in which the order was passed by the Tribunal under section 254(1) of the Act. It is noticed that the Tribunal had passed the order under section 254(1) of the Act on 24.01.2018 meaning thereby any Misc. application filed under section 254(2) of the Act with a view to rectify any mistake apparent fro....