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2018 (4) TMI 1471 - JAMMU & KASHMIR HIGH COURTRectification of mistake - Held that:- The Tribunal in its wisdom and by taking overall view of the entire facts and circumstances of the case thought it just to follow the judgment rendered in the case of Pooja Construction Company (1998 (8) TMI 111 - ITAT AMRITSAR). This judicial discretion exercised by the Tribunal cannot be construed to be an error on the face of record which could be rectified by resorting to Section 254(2) of the Act. The order of the Tribunal impugned in this appeal is well reasoned order and supported by judicial precedents and therefore does not call for any interference by this Court.
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