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TMI Blog2019 (8) TMI 1840X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that since similar issues/ground involved in this case therefore we should allow application of the Department - HELD THAT:- We have seen record and heard both the parties since no directions have been given by the Hon ble High Court in the case of assessee therefore same are not applicable in the case of assessee. Section 254(2) says- The Appellate Tribunal may, at any time within [six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is dismissed - M.A. No. 114/AHD/2019 (In IT(SS)A No. 676/AHD/2010 & C.O. No. 295/Ahd/2010) - - - Dated:- 28-8-2019 - Shri Pramod Kumar, Vice President And Shri Mahavir Prasad, Judicial Member For the Appellant : Shri M. Anandkumar, Sr. D.R. For the Respondent : Shri Bandish Soparkar, A.R. ORDER PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This Miscellaneous Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(2) says- 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. 6. Since Miscellaneous Application ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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