2023 (8) TMI 1486

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....kshay Uppal, Adv. For the Revenue : Shri Amit Katoch, Sr. DR. ORDER PER CHANDRA MOHAN GARG, J.M. This miscellaneous application under section 254(2) of the I.T Act 1961 has been filed seeking rectification in the Tribunal order dated 08.03.2013 in ITA No. 5297/Del/2011 for AY 2007-08 (hereinafter "the Tribunal order"). 2. The ld. counsel submitted that the authorities below have mis....

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.... devoid of merits may kindly be dismissed. 4. On careful consideration of above submissions, first of all, we note that the provision of section 254(2) of the Act provides that the mistakes of apparent nature in the Tribunal order may be rectified by the Tribunal itself. In the present case the counsel of assessee has failed to point out any apparent mistake in the Tribunal order and he could n....