2024 (12) TMI 243

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....r. DR For the Respondent : Shri Ajay Wadhwa, CA ORDER PER PRADIP KUMAR KEDIA, AM : The Revenue has moved a Miscellaneous Application ("M.A.") u/s 254(2) of the Income Tax Act, 1961 ["the Act"] dated 24.06.2019 arising in ITA No.613/Del/2013 dated 20.02.2018 passed u/s 254(1) of the Act. 2. As per M.A., the assessee has sought rectification of mistake committed by the Tribunal while ....