2023 (7) TMI 1625

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....R AGGARWAL, AM For the Appellant  : Shri AR.V.Sreenivasan (Addl.CIT)- Ld.DR For the Respondent : Ms. Anthia Grace Mammen(FCA)-Ld.AR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. By way of captioned Miscellaneous Applications, the Revenue seeks our indulgence in Tribunal order passed in captioned appeals on 12.05.2022. The revenue has filed similar applications in bunch of a....

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....ted 12.10.2022). After considering the rival submissions, the Bench held that there was mistake apparent from record in terms of section 254(2) and therefore, the Revenue's applications were to be allowed. The issue, on merits was decided against the assessee. It was also held that such an adjustment could very well be made while processing return of income u/s 143(1) as per decision in Electrical....