2014 (4) TMI 401

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..... nterfere with the order - the earlier order remains as there was no mistake and in exercise of the power u/s 254(2) of the Act – Decided against Assessee. - I.T.T.A. No. 139 of 2014 - - - Dated:- 12-3-2014 - Kalyan Jyoti Sengupta, CJ and Sanjay Kumar, JJ. JUDGEMENT Per : Kalyan Jyoti Sengupta : 1. This appeal is sought to be preferred against the judgment and order of the learned .....

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..... ooking the fact that the promissory notes were not witnessed only because they were never acted upon? e) Whether or not the order of the Hon'ble Tribunal upholding the additions made only on the basis of void promissory notes and nothing else is perverse? f) Whether the authorities who treated the promissory notes as of no worth and consequence by not returning them within .....

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..... ed on merit of the matter in relation to the first judgment and order. Simply, we cannot entertain this argument, as it is not the subject matter of the rectification proceedings. 4. When the learned Tribunal found that there is no obvious and patent mistake nor does it appear apparently from the records the correction under the aforesaid Section is not called for. We set out the relevant findi .....

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