2019 (7) TMI 1581

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..... ER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. This Miscellaneous Application (MA) is filed by the revenue for seeking rectification in the order dated 20.12.2017 passed in ITA No. 4576/Mum/2017 for Assessment Year (AY) 2009-10. In the Miscellaneous Application the applicant/ revenue contended that the order of Tribunal is contrary in law and on merits in the light of pending appea .....

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..... ted to the assessee. We have further noticed that when the appeal was heard, no such fact regarding the pendency of appeal, filed by revenue was brought to the notice of Tribunal. The Tribunal after considering the material available on record dismissed the appeal of revenue. Therefore, the revenue is seeking revival of the order in the garb of the present Miscellaneous Application which is beyond .....

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