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2018 (9) TMI 946 - AT - Income TaxRectification of mistake u/s 154 - invoke Rule 27 of the ITAT Rules to raise a preliminary issue challenging the invocation of provisions of section 154 - issue relating to the computation of book profit under section 115JA as within or beyond the scope of section 154? - Held that:- The scope of Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963 is limited and the respondent in an appeal before the Tribunal can invoke the said Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963 only to support the order appealed against on any of the grounds decided against him and cannot seek any further or more relief than what has been granted to him by the ld. CIT(Appeals). We, therefore, find no mistake in the order of the Tribunal dated 23.06.2017 (supra) in not granting such more relief to the assessee by relying on Rule 27 of the Income Tax (Appellate Tribunal) Rules, 1963. In our opinion, there is thus no mistake much less a mistake apparent from record in the order of the Tribunal dated 23.06.2017 (supra) as alleged by the assessee in the present Miscellaneous Application. We, therefore, dismiss this Miscellaneous Application filed by the assessee being devoid of any merit. Miscellaneous Application filed by the assessee is dismissed.
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