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2020 (1) TMI 1020 - AT - Income TaxRectification u/s 254 - initiation of levying penalty u/s 271(1)(c) instead of 271AAA - HELD THAT:- It is pertinent to note that the Hon’ble Delhi High Court [2019 (10) TMI 1248 - DELHI HIGH COURT] has admitted the appeal filed by the Revenue, on the same issue contested in the present Misc. Application filed by the Revenue. Therefore, the Misc. Application does not survive. Besides this reason, the Revenue is also seeking review of the order [2019 (4) TMI 1029 - ITAT DELHI] which is beyond the scope of Section 254 of Income Tax Act, 1961. There is no mistake apparent from the record.
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