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Binaguri Tea Co. Pvt. Ltd., Versus Deputy Commissioner of Income Tax., Circle-4, Kolkata

2016 (6) TMI 1133 - ITAT KOLKATA

Rectification of mistake - Held that:- Jurisdiction u/s.254(2) of the Act can be exercised only to rectify an error apparent on the face of the record. The contention in the miscellaneous application, even if true, cannot give raise to any mistake in .....

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.V. VASUDEVAN, JM & SHRI M. BALAGANESH, AM For the Appellant: Shri Sundeep Mukherjee, LLB For the Respondent: Shri Snehotpal Datta, JCIT ORDER PER N.V.VASUDEVAN, JM: This is a miscellaneous application filed by the Assessee u/s.254(2) of the Inco .....

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ying for withdrawing of the appeal. The request was accepted and the appeal was dismissed as withdrawn. 3. In this miscellaneous petition, it has been submitted by the Assessee that the issue which was disputed by the Assessee in the aforesaid appeal .....

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