2017 (10) TMI 1136

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..... have to be mentioned in the order. It is not necessary to repeat each and every word of the arguments and case law. If some incidental facts were not mentioned, then rectification is not permissible. The impugned order has been passed on merit after hearing both parties and we find no infirmity in it. There is no apparent mistake in the impugned order. Thus, RoA has not merit and the same is d .....

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..... ho heard the case against them criminal cases have been filed by him. 2. He also submits that the impugned order has not been passed correctly on merits of the case. Sh. Goyal also submits that in the instant case, the impugned order was delivered after the six months from the date of hearing. After delivering the judgement, the appellant has submitted number of miscellaneous applications to re .....

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..... ned in the order. It is not necessary to repeat each and every word of the arguments and case law. If some incidental facts were not mentioned, then rectification is not permissible. 5. It may be mentioned that an oversight of a fact cannot constitute an apparent mistake as per the ratio laid down in the case of CIT vs. Gokul Chand Agarwal 202 ITR 14 Cal. Further, in the garb of rectifica .....

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