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2016 (7) TMI 25 - AT - Income TaxRectification of mistake u/s 254(2) - Addition to income - assessee has offered an additional income of ₹ 15 lakhs over and above of his regular income - Tribunal found that the methodology followed by the assessee is not appropriate and reversed the findings of the CIT(Appeals) and restored that of the AO. Therefore, he requested that the above order of the Tribunal may be recalled/rectified. - Held that:- The power to rectify a mistake under section 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal under the I T Act. Thus, what it could not do directly could not be allowed to be done indirectly. A person cannot say at one time one thing and then turn around to suit his needs. The assessee with sole intention to go out of offer made by the assessee claimed additional expenditure, which is not as per the statement recorded during the survey u/s.133A of the Act. However, considering the modus operandi followed by the assessee, the Tribunal has taken serious objection and reversed the order of the CIT(Appeals) and confirmed the addition of ₹ 15 lakhs. In our opinion, the judgment of the Jurisdictional High Court in the case of Ramanlal Kamdar v. CIT (1976 (12) TMI 52 - MADRAS High Court ), wherein it was held that once the assessee accepts certain addition before authorities, he cannot be said to be aggrieved by that addition and cannot appeal against it before the appellate authorities. - Decided against assessee
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