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2019 (1) TMI 1331 - AT - Income TaxMistake apparent on record to be reviewed under section 254(2) - difference of expenditure claimed and bill amount as per the loose papers - Held that:- Tribunal found it proper that the freight charges paid to one party in respect of which the impounded material has shown the difference of expenditure claimed and bill amount as per the loose papers, the same difference can be applied in respect of the total freight charges paid to the same party and not to the other parties, hence the issue was again set aside to the AO for proper verification and then decide the same after giving an opportunity to the assessee. These findings of the Tribunal are based on due analysis of the facts as well as the evidence which is not in dispute. Therefore, it is a decision of the Tribunal which is now sought to be reviewed or revised in the present proceedings under section 254(2). Hence the relief sought by the assessee in the Miscellaneous Application is beyond the provisions of section 254(2) as the jurisdiction of the Tribunal is very limited and circumscribed to rectify the apparent mistake on record and not to review or revise the order passed on merit. Even otherwise, the impugned order challenged by the assessee may be an error of decision but it is not a mistake apparent on record to be reviewed under section 254(2). - Miscellaneous Application filed by the assessee is dismissed.
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