TMI Blog2011 (7) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ission - The consideration of the application for rectification of a mistake is very much available in view of the non-consideration of the judgment of the jurisdictional High Court as on the date of the passing of the order. Accordingly, we do not find any error committed by the Tribunal that calls for any interference nor any substantial question of law arises for consideration in this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for rectification seeking for credit to the extent of Rs. 11,90,97,725. But, the Assessing Officer gave credit only to the extent of Rs. 11,33,31,887/- and levied interest of Rs. 7,93,203/- under Section 234C of the Act. The assessee preferred an appeal before the CIT (Appeals) against the order of the Assessing Officer, wherein the appeal was allowed by holding that there is no qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Section 154 and rectified the order by levying interest under Section 234C of the Act. Aggrieved by the same, the assessee preferred an appeal before the Tribunal. The Tribunal by the impugned order dismissed the appeal. Hence, the present appeal by the assessee. 4. It is contended by the learned Counsel appearing for the appellant that once the appeal by the revenue has been dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent on the face of the record. 6. We are in complete agreement with the finding recorded by the Tribunal the provision of seeking rectification is very much available to the revenue notwithstanding the earlier rejection of the appeal, which was not on merits. The consideration of the application for rectification of a mistake is very much available in view of the non-consideration of the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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