TMI Blog2014 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment - Tribunal cannot, in the exercise of its power of rectification, look into some other circumstances which would support or not support its conclusion – Decided against Assessee. - M.A. no.755/Mum./2010, ITA no. 3717/Mum./2004) - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is denied. Accordingly, we now proceed to dispose off the present application. 2. Before us, it is the say of the learned Departmental Representative that the Tribunal has passed a detail order considering all the discussion made during the course of the hearing. He further stated that there is no such discussion which not part of the record. 3. We have carefully gone through the order 3rd O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire issue afresh after considering all the evidences that may be filed before him. (vi) The Applicants humbly submit that with greatest respect that the Honourable Bench while disposing of ground of appeal no.2 have accepted the circumstantial evidences filed and directed the A.O. to verify the same, whereas while disposing of ground of appeal no.3 have overlooked the fact of circumstantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mistake in its own order which is apparent from the record. This is merely a power of amending its order. The power of rectification under section 254(2) can be exercised only when the mistake which is sought to be rectified is an obvious and patent mistake which is apparent from the record, and not a mistake which requires to be established by arguments and a long drawn process of reasoning on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
