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2016 (9) TMI 1246 - ITAT MUMBAI

2016 (9) TMI 1246 - ITAT MUMBAI - TMI - Rectification of mistakes apparent from record in the "Statement of case" - Held that:- We notice that the amendment in sec. 214 of the Act has been brought by Direct Tax Laws (Amendment) Act 1984 only and hence the mistake pointed out by the assessee needs to be rectified. Accordingly the words "Direct Tax Laws (Amendment) Act, 1987", where ever it occurs shall be replaced by the words "Direct Tax Laws (Amendment) Act, 1984." - The assessee has also s .....

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hich the petition was filed. Hence, in our considered view, the prayer of the assessee may Infomedia Press Ltd.not constitute mistake apparent from record warranting rectification of order. Accordingly we reject this plea of the assessee. - Decided partly in favour of assessee - M.A. No. 291/Mum/2016 arising out of R.A. No. 2519/Mum/1992 in I.T.A. No.3990/Mum/1988 - Dated:- 23-9-2016 - Shri Mahavir Singh (JM) & Shri B.R. Baskaran (AM) Assessee by Shri Nishant Thakkar Department by Shri H.M. .....

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A) in section 214. The Ld A.R submitted that the amendment was brought in by Direct Tax Laws (Amendment) Act, 1984, but it was inadvertently mentioned as "Direct Tax Laws (Amendment) Act 1987" in the order passed by the Tribunal. The Ld A.R took us to sec. 214 of the Act and amendments made therein and accordingly prayed that the above said mistake may be rectified. 3. We heard Ld D.R and perused the record. We notice that the amendment in sec. 214 of the Act has been brought by Direct .....

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