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2020 (1) TMI 496 - AT - Income TaxRectification of mistake - mistake apparent from record - Addition u/s 68 - Unconfirmed creditors - as per ITAT an opportunity was provided to the assessee during the appellate proceedings and remand proceedings to prove the credit balances, yet the assessee could not produce any documents or confirmation from the creditors,thus confirmed addition - HELD THAT:- It can be noticed that the Tribunal has taken a view in this matter after appreciating the orders passed by the tax authorities and considering the documents furnished by the assessee. Hence it cannot fall in the category of “mistake apparent from record”, as contended by the assessee. Accordingly, we do not find any merit in the petition filed by the assessee and accordingly dismiss the same. - Decided against assessee.
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