24 November 2013
while deciding the appel of sec.154 the honb'le itat stated that their is no mistake apparent on record and no asthmatic error is fond in return therefore appeal has no meriet has been found . but after the scrutiny of the record the arithmetic error has been found in the return therefore I want to file application for rectification of tribunal order.
plz send me any format of rectification application presented before the itat.
24 November 2013
only a mistake apparent in the tribunal order can be rectified. you can file a miscellaneous application. however only an apparent mistake will be looked at as the power to review is not conferred to the tribunal
25 November 2013
Nikhil Kaushik is right, u can file a MP before the Honble ITAT. During the proceedings u must be able to bring to light the mistake apparent from record. Also this mistake must be a matter of the original grounds of appeal.
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