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2018 (10) TMI 1493 - AT - Income TaxRectification of mistake u/s 154 - reconciliation of total turnover as per TDS certificate and as per books of account - Held that:- The present AO has examined all the TDS certificates and claimed that they are not matching with the figures of books of account. Undoubtedly, the present AO at this juncture, has raised a completely different issue before the Hon’ble Bench, that is the income relating to all the other TDS certificates , which was neither the issue raised by the AO in the original assessment order nor was the issue for adjudication before the CIT(A) and before the Tribunal. Therefore such a different issue which has no connection with the issue cannot be a matter of miscellaneous application as filed by the revenue u/s 254(2) of the Act. We note that the ld. DR has tried to raise a new issue which neither was before AO nor was the issue for adjudication before the Bench. Therefore considering these facts we do not think that there is a mistake apparent on record. It is a well settled position of law that in order to be a “mistake apparent from the record” of the case, it must be an error apparent, obvious and glaring. In the assessee’s case under consideration the Tribunal has considered the submissions of ld. DR for Revenue, as well as the ld. AR for assessee. Submissions made by Revenue has been considered by the Tribunal wherein Ld. DR argued that “ on verification of the TDS certificate submitted by the assessee it is found that the amount credited to ₹ 1,80,01,850/- against the TDS claimed of ₹ 1,00,991/- was not credited into the profit and loss account, therefore, the AO has rightly added back ₹ 1,80,01,850/- to the total income of the assessee.” Therefore, the subject matter of the Miscellaneous Application had already been considered by the Tribunal, hence there should not be any “mistake apparent from the record”. Miscellaneous Application filed by the Revenue is dismissed.
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