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2013 (4) TMI 547 - AT - Income TaxRectification/recall of the order of the Tribunal seeked - Held that:- The Tribunal has rendered its decision, after hearing both the parties to the dispute, and the decision to dismiss the appeal of the Revenue, treating the same as non maintainable on the ground that the tax effect was less than Rs.3 lakhs, was duly pronounced in the open court at the conclusion of hearing. The finding of the Tribunal that the tax effect was less than Rs.3 lakhs was a finding of fact and the same was not disputed by the DR when the decision was pronounced in the open court at the conclusion of hearing. The department, having not raised any contentions, to dispute the said finding of the Tribunal, as to the tax effect involved, and by adducing necessary evidence to substantiate the said contentions, at that stage, it cannot be said that there was any mistake apparent from record in the order of the Tribunal dated 17.10.2012. - application of the Revenue Rejected.
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