TMI Blog1990 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year 1972-73, in the books of account of the respondent, there was a cash credit entry of Rs. 25,000 in the name of Delhi Automobiles (Pvt.) Ltd. on December 2, 1971. The Income-tax Officer did not accept the contention of the respondent that this amount was received in cash from Delhi Automobiles (Pvt.) Ltd., in support of which the assessee had relied on the entry in the books of account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued to the Department and the departmental representative submitted, as is evident from the Tribunal's order dated January 31, 1984, that the log book of the members may be consulted. After consulting the log books, the Tribunal passed an order dated January 31, 1984, in a miscellaneous application to the effect that the log books did indicate that a mistake had crept into the order. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court: "1. Whether, on the facts and in the circumstances of the case, the .Income-tax Appellate Tribunal was correct in law in entertaining the miscellaneous application with regard to the issue of cash credit of Rs. 25000 in the name of Delhi Automobiles (P.) Ltd. which was finally confirmed in their order dated August 25, 1983, and the appeal on that point did not survive for further cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recalled their earlier order. Once an announcement is made in the open court, then that is the order of the Tribunal and the order which is written subsequently merely contains the reason for it to come to the conclusion which it did. In the present case, the written order was at variance from the result which was announced in the open court and this was clearly a mistake which had crept into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, December 2, 1971, in the books of the assessee and December 11, 1971, in the books of Delhi Automobiles (Pvt.) Ltd. The Tribunal has come to the conclusion that sometimes it happens that in the case of two business houses the entries do not tally. We find that this is a finding of fact and even if the finding be wrong, it is not possible for us to come to the conclusion that the said finding is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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