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2019 (3) TMI 1354 - AT - Income TaxRectification u/s 254 - apparent mistake in the order of the Tribunal - allowabilty of discount in absence of details - non consideration of order of co-ordinate benches of Tribunal - HELD THAT:- Tribunal has considered the contentions and arguments of the assessee and has also considered the net profit shown by the assessee during preceding and in the year under consideration. Also observe that the assessee, before CIT(A) expressed her inability to furnish the details on discount invoice-wise, which resulted into confirmation of disallowance by the first appellate authority. From paras 8 & 9, clearly observe that the Tribunal has taken a lenient view as the part amount of cash discount @1% of total turnover has been allowed to the assessee and balance amount of claim of cash discount has been confirmed. Fully satisfied that there is no apparent mistake in the order of the Tribunal dated 30.11.2017 which requires any rectification permissible u/s.254(2). If findings arrived by the Tribunal are disturbed, then certainly it would amount to review of order under the garb of rectification which is not permissible as per the provisions of the Act. Therefore, inclined to hold that this miscellaneous application is devoid of merits and without any substance, therefore, the same is dismissed.
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