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2014 (2) TMI 89 - AT - Income TaxRecall of order u/s 254 of the Act - Rectification of mistake apparent from record – Held that:- It is not expected from a litigant to pick a hole here and there in an order/judgment by quoting one word or the other – assessee argued that picking up one word or the other from the order of the Tribunal instead of reading the complete verdict - the Tribunal has finally directed that the assessee be given one more opportunity to produce the parties before the AO for examination – thus, it would be wrong on the part of the assessee to plead that the Tribunal had directed to produce three parties only - An order has to be read fully and then its intent is required to be gathered instead of harping upon a single word or sentence – thus, there was no mistake, what to say an apparent mistake in the order of the Tribunal – Decided against Assessee.
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