2023 (8) TMI 1486

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..... ipherals, Levying of interest u/s 234B and 234C allowed in favour of assessee HELD THAT:- We note that the provision of section 254(2) of the Act provides that the mistakes of apparent nature in the Tribunal order may be rectified by the Tribunal itself. In the present case the counsel of assessee has failed to point out any apparent mistake in the Tribunal order and he could not point out any poi .....

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..... nal order ). 2. The ld. counsel submitted that the authorities below have misinterpreted the directions issued by the Tribunal order dated 08.03.2013 under challenge and unjustly denied fruits of litigation. Therefore appropriate clarification/directions be issued to the authorities below to give appeal effect to the Tribunal order. However, on being asked by the bench the ld. counsel could not po .....

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..... to point out any apparent mistake in the Tribunal order and he could not point out any point out or show any order wherein the authorities below have misinterpreted the directions of the Tribunal. Therefore we are unable to see any valid and sustainable reason to issue any further directions in addition to the directions and conclusion already recorded in the Tribunal order. Accordingly, miscella .....

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