2023 (2) TMI 1151

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....RDER PER KUL BHARAT, JM : The present Miscellaneous Application (M.A.) has been filed by the assessee seeking rectification of mistake in the order dated 23.10.2019 passed by the Tribunal in ITA No.6583/Del/2018 pertaining to Assessment Year 2010- 11. It is the grievance of the assessee that additional ground raised by Ld. Counsel for the assessee under Rule 27 of the Income Tax Rules, 1962 ....

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.... It is seen from the record that as per letter dated 05.07.2019 wherein the assessee had taken the additional ground that reads as under:- "That on the facts and in the circumstances of the case and in law, the appellant submits that sales amount and quantitative details of opening stock, purchases, sales, closing stock are duly accepted by AO in such situation entire bogus purchases of R....