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2012 (3) TMI 143 - AT - Income TaxRectification of mistake - Time Period - order not passed within the period of three month from the date of hearing - Held That:- when the assessee has not brought on record anything to establish prima facie that any material fact or contention was left without considering by the Tribunal while passing the impugned order. Accordingly, we do not agree with the contentions of the learned counsel for the assessee on this point. Order Signed by different member and Pronounced by different member - Held That:- the order was signed by both the Members who have heard the appeal in question. Since one of the Members was already transferred was not available at Mumbai, therefore, another Accountant Member Shri R.S.Syal was nominated to substitute D.K.Shrivastava, AM who was transferred, therefore, there is no illegality or defect in the process of pronouncement of the impugned order. Rectification of order of Tribunal - granted tenancy to the clients even though the same is termed as ‘cabin space’ - Held That:- Tribunal has duly considered al l the contentions and the decision relied upon by the ld. Sr.Counsel for the assessee. Therefore, once the findings given on merits, after considering the relevant records as well as facts then even if the said findings of this Tribunal is not sustainable would not bring the case under the scope of section 254(2) of the Income Tax Act, 1961.
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