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2019 (3) TMI 721 - AT - Income TaxRectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal relates that no taxes being payable to the Government, the question of delay in recovery of taxes and interest for delay u/s 201(1A) does not arise - In MA claim made that remittances made towards purchase of goods and equipment from Panduit Corporation being supply of goods hence no TDS u/s 195 - assessee in default u/s 201 - HELD THAT:- The plea with regard to the payment in question being for purchase of tools and consequently there would be liability to deduct tax at source on payment made is a plea which is taken by the assessee for the first time in this misc. petition. The only plea taken by the assessee in the proceeding u/s 201(1A) was that Panduit International Corporation suffered losses and they had included the receipts from the assessee in the return of income and, therefore, no disallowance can be made u/s 40(a)(ia) because ultimately no tax are payable and there is no loss to the Revenue. This is clear from the assessee’s submission made before the CIT(A) which is extracted in paragraph 4B of CIT’s common order dated 29/4/2016. It is not open to assessee to improve its case through Misc. Petition. Apart from the above, we are of the view that the averments put forth in the Misc. Petition do not give raise to mistake apparent on the face of the orders of the Tribunal. These are debatable issue on which two views are possible, therefore, the same cannot constitute a mistake apparent on the face of the record.
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