TMI Blog2021 (4) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions regarding cash credit and bogus purchases claimed to have been filed by the assessee in the appeal proceedings are also on the facts of the individual case. Even the decision in the case of Mohammad Haji Adam Company [ 2019 (2) TMI 1632 - BOMBAY HIGH COURT] is also on the facts of the individual case of trading concern and by no stretch of imagination lays down a specific law to be universally follows on account of bogus purchases. Appreciation of the facts by the Tribunal which as per the assessee is erroneous or wrong cannot permit review of the same by another Bench of the Tribunal in the Miscellaneous Application. There is no mistake apparent from record in the order of the Tribunal. Hence, this Miscellaneous Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee which has affected the ultimate outcome of the impugned order. The assessee has referred several instances that ITAT has erred that certain documents were not filed. 5. Further with regard to the addition on account of bogus purchases, it has been submitted that again there are some factual inaccuracies in the order of the ITAT, which have affected the outcome of the matter substantially, which are mistake apparent from face of the record. It has been submitted that there certain facts were wrongly appreciated. That several inconsistencies pointed in the Assessing Officer s order have remained un-rebutted. It has been claimed that error in Lorry number pointed out by the ITAT from the paper book were never raised any of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to account the material and case laws which has been already filed by the petitioner during the hearing. 7. Per contra, learned Departmental Representative submitted that the ITAT has passed well reasoned and elaborate order. The assessee is trying to seek review of that order in the guise of rectification of the mistake apparent from record. 8. Upon careful consideration, we find that the ITAT has elaborately discussed the issues both as regards addition u/s. 68 of the Act and disallowance of bogus purchases. We are of the considered opinion that the assessee s claim that ITAT has erred in appreciating some of the evidence and submissions do not amount to mistake apparent from record liable to be rectified u/s. 254(2) of the I.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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