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2013 (12) TMI 600 - AT - Income TaxValidity of proceedings u/s 147/148 - Held that:- Dispensation of justice should not suffer on account of a fault which is not attributable to an assessee-subject - The bonafides of the averment made by the appellant petitioner are not assailed before the Court - The Tribunal committed an error in dismissing the wrong plea made on behalf of the assessee - Decided in favour of assessee. Estimation of income - Held that:- the books of account were not reliable and therefore the income was required to be estimated. Further, the estimation as made by the CIT(A) was affirmed by the Tribunal - Plea does appear in the Ground of Appeal raised by the assessee and the non-consideration of the same, constitutes a mistake apparent from record within the meaning of section 254(2) of the Act - Following CIT vs. K. M. Sugar Mills (P.) Ltd. [2004 (8) TMI 59 - ALLAHABAD High Court] - An omission to consider the Ground, which appears in the Memorandum of Appeal filed by the assessee, is a mistake apparent from record within the meaning of section 254(2) of the Act - It is justified to recall the order of the Tribunal - Decided in favour of assessee.
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