2022 (5) TMI 1661

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....ilen Samaddar, Addl. CIT-DR. ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present miscellaneous application has been moved by the Department pleading that a mistake apparent on record has occurred in the order of the Tribunal dated 13.11.2019 passed in ITA No. 7/Kol/2019. It has been pleaded in the application that the assessee had made donation to M/s Herbicure Healthcare Bio Herbal Resea....

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....h Foundation has been duly taken note of by the Tribunal in the impugned order. Since the aforesaid fact has already been looked into by the Tribunal and the issue has been adjudicated after considering the said fact, therefore, it cannot be said that any error apparent on record has occurred in the order of the Tribunal. The Revenue through this application wants to re-contest the issue by way of....