2019 (5) TMI 1197

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se, the request is made by the assessee for rectification of some alleged mistakes in the order passed by the Tribunal under sub-section (2) of section 254 of IT Act. Hence it is seen that the request of the assessee is outside the scope of section 254(2) of IT Act and therefore, this M.P. of assessee is not maintainable and we dismiss the same. - M.P. No. 366/Bang/2018 (in M.P. No. 132/Bang/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer : Provided that an amendment which has th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, the request is made by the assessee for rectification of some alleged mistakes in the order passed by the Tribunal under sub-section (2) of section 254 of IT Act. Hence it is seen that the request of the assessee is outside the scope of section 254(2) of IT Act and therefore, this M.P. of assessee is not maintainable and we dismiss the same. 4. In the result, the M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X