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2012 (10) TMI 401 - AT - Income TaxRectification u/s 254(2) – Disallowance u/s 14A – Since the matter has been left un-adjudicated and therefore, there is an apparent mistake in the impugned order of this Tribunal, which requires to be rectified. Issue needs fresh consideration following the decision in case of Godrej & Boyce Manufacturing Co Ltd (2010 (8) TMI 77 - BOMBAY HIGH COURT). Issue remand back to AO. Rectification u/s 254(2) - Disallowance of deduction u/s 10A on suo-moto disallowance made by the assessee in relation to reimbursement of salary and expenses of its AE – Held that:- As the finding of the Tribunal is not based on any new issue or point; but the disallowance was made by the AO and confirmed by the CIT(A) on the very same point. For exercising the jurisdictional u/s 254(2), it is the mandatory condition that such mistake should be wide apparent, manifest and patent and not something which could be involved serious circumstances of disputes of question of facts or law and can be established by long drawn process and reasoning on the point to be rectified. Therefore, the Tribunal has no power to review its order passed on merit and in the grab of rectification of mistake no order can be passed u/s 254(2) which amounts to reversal of the order passed after discussing all the facts and statutory provisions in detail. Issue decides in favour of revenue.
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