2023 (7) TMI 1623

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....IT)- Ld.DR For the Respondent : Shri Suraj Nahar (CA)-Ld .AR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. By way of captioned Miscellaneous Application, the Revenue seeks our indulgence in Tribunal order passed in captioned appeal on 19.04.2022. The revenue has filed similar applications in bunch of appeals seeking restoration / rectification of order on identical grounds. All the....

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.... 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 India (ITA No. 789/Chny/2022). 2. Accordingly, accepting the present applicatio....