TMI Blog2019 (3) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... t view as the part amount of cash discount @1% of total turnover has been allowed to the assessee and balance amount of claim of cash discount has been confirmed. Fully satisfied that there is no apparent mistake in the order of the Tribunal dated 30.11.2017 which requires any rectification permissible u/s.254(2). If findings arrived by the Tribunal are disturbed, then certainly it would amount to review of order under the garb of rectification which is not permissible as per the provisions of the Act. Therefore, inclined to hold that this miscellaneous application is devoid of merits and without any substance, therefore, the same is dismissed. - Miscellaneous Application No.14/CTK/2018 (Arising out of ITA No.219/CTK/2017) - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative of the Revenue (DR) submitted that there is no apparent mistake on the face of the order of the Tribunal and assessee wants to review the order under the garb of miscellaneous application. Ld. DR drew the attention of the bench towards relevant operative paras 5 to 9 of the Tribunal order and submitted that in para 7, it has clearly been noted by the Tribunal that the ld. first appellate authority required the assessee to file details on discount invoice-wise but the assessee expressed her inability to furnish the same, therefore, the authorities below were right in making part disallowance under the head discount and commission of ₹ 15,40,933/-. Ld. DR strenuously contended that the Tribunal by taking the balancing ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that similar discount and commission claimed at ₹ 14,34,572/- was allowed in the assessment of that year. I find that in the immediately preceding assessment year 2012-2013 5% of discount and commission was disallowed by the AO which was deleted by the CIT(A) on the ground that the disallowance of 5% was without any material or basis. However, I find that in the year under consideration the disallowance was not made on any estimate basis but was made for absence of evidence or details. Therefore, the facts of the instant year is distinguishable from the facts of the preceding years. The assessee submitted before us that after the invoice is raised further discount is allowed to buyers to keep them in good humour and such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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