TMI Blog2008 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... nfined to correction of mistake apparent on the face of record and not a mistake with regard to debatable questions – tribunal rightly dismissed the application filed by assessee - 328 of 2007 - - - Dated:- 25-9-2008 - ADARSH KUMAR GOEL and AJAY TEWARI JJ. Pankaj Jain for the appellant. JUDGMENT 1. The assessee has preferred this appeal under section 260A of the Income-tax Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of the provisions of section 254(2) the same can be construed to be the continuation of the proceedings in appeal as per section 254(1)? (ii) Whether the Tribunal's order is sustainable rejecting the pleadings under section 254(2) for want of evidence though indisputably a matter of record during the appellate proceedings? (iii) Whether the Tribunal's order is sustainable being inapposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for rectification before the Tribunal under section 254(2) of the Act, which has been dismissed by the impugned order dated March 21, 2007. It was held that the application for rectification was in the nature of review, which was not permissible. 4. Learned counsel for the assessee relies upon the judgment of the hon'ble Supreme Court in Honda Siel Power Products Ltd. v. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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