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TMI Blog2013 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The only procedural irregularity can be said to be of not granting any opportunity of hearing to the parties. Though, it is doubtful that any opportunity was required for correction of such inadvertent and clerical mistake, but since the CIT (A) has granted such opportunity, we restrain ourselves to opine any further on the issue. Therefore, Tribunal is not right in setting aside the order passed by the CIT (A), which only contemplated that an opportunity of hearing should be provided to the assessee. - ITC No.77 of 1999 - - - Dated:- 14-3-2013 - Hemant Gupta And Ritu Bahri,JJ. Ms. Urvashi Dugga, Advocate, for the appellant. M/s Akshay Bhan Alok Mittal, Advocates, for the respondent. ORDER Present petition is under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad. No further details in this regard has been furnished. Also this is a capital loss and is not allowable. Similarly, for the IInd period the assessee has claimed loss of Rs.4,04,433/- on account of unclaimed balances, provision, liabilities no longer required. The nature and details of this expenditure have not been furnished. In the absence of the same these are not allowed. The total expenditure of Rs.46,95,264/- is not taken towards computation of income for this relevant year. However, while computing the additions on account of the disallowances in the final calculations, the disallowance of Rs.40,29,208/- was left from the calculations. Soon after the assessment order was passed, the Assessing Officer realize the omission and pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (2) Subject to the other provisions of this section, the authority concerned (a) may make an amendment under sub-section (1) of its own motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the Deputy Commissioner (Appeals) or the Commissioner (Appeals), by the Assessing Officer also. xxx xxx xxx The order passed by the Assessing Officer on 31.12.1990 leaves n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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