TMI Blog2018 (8) TMI 1860X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - HELD THAT:- From the various judgements of the Supreme Court and other High Courts, it is clear, that the Tribunal s power u/s. 254(2) is not to review its earlier order, but only to amend it with a view to rectify any mistake apparent from the record. An error apparent on the record means an error which strikes one on mere looking and does not need a long drawn out process of reasoning on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.D. Jayanthi, JCIT ORDER S. Jayaraman, The above assessees filed these Miscellaneous Petitions against the orders of this tribunal in ITA Nos. 2327 2332/Chny/2017 for assessment year 2011-12 2014-15, respectively, wherein, this tribunal considering the fact recorded by the Assessing Officer, inter alia, that the assessee has not carried out any activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above assessees filed these petitions in MP Nos. 88 90/Chny/2018, respectively. 2. We heard the rival contentions. From the various judgements of the Supreme Court and other High Courts, it is clear, that the Tribunal s power u/s. 254(2) is not to review its earlier order, but only to amend it with a view to rectify any mistake apparent from the record. An error apparent on the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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