TMI Blog2014 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... on one can seek rectification of any mistake apparent from the record - assesse could not point out any mistake apparent from the record - The Tribunal has rightly dismissed the application – thus, no substantial question of law is either involved or arise for consideration – Decided against Assessee. - ITA No.788/2007 - - - Dated:- 18-3-2014 - Dilip B Bhosale And B Manohar, JJ. For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of rectification of any order under Section 254 of the Act. 3. Mr. K. Mallaharao, learned counsel appearing for the assessee, at the outset, invited our attention to the order of the CIT (Appeals) dated 27-02-1998 and submitted that as observed by the CIT (Appeals), no opportunity was given to the assessee to cross-examine the witness. The relevant observations made by the CIT(A) in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is even more necessary. Moreover, the A.O. should try to allow cross examination as desired by the appellant. I find that no such effort has been made. The assessment made by the A.O. is, therefore, set aside to be framed denovo. (emphasis supplied) Learned counsel for the assessee vehemently submitted that the application for rectification ought to have been allowed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its order dated 27-02-1998. We have perused the order of the Tribunal dated 30th March 2007 and we do not find that such a grievance was made by the assessee before the Tribunal when the appeals were disposed of. 4. In this view of the matter, in our opinion, the Tribunal in the impugned order, has rightly observed that by filing an application under Section 254 of the Act the assessee virtuall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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