2023 (7) TMI 1622

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....asan (Addl. CIT) - Ld. DR For the Respondent : Shri R.Subashree (Advocate) - 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 11.04.2022. The revenue has filed similar applications in bunch of appeals seeking restoration / rectification of order on ide....

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....e 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 India (ITA No. 789/Chny/2022). 2. Accordingly, accepting....