MUKUL AGRAWAL Vs. CIT

JUDGEMENT

(1.) WE have heard Shri Shubham Agrawal, learned counsel appearing for the appellant. Shri Ashok Kumar appears for the Income Tax Department.

(2.) THIS Income Tax Appeal under section 260A of the Income Tax Act, 1961 (for short, the Act) arises out of the order of the Income Tax Appellate Tribunal, Delhi Bench "B", New Delhi dated 11 -5 -2012 in M.A. No. 46/Del/2011 in I.T.A. No. 1240/Del/2010 and C.O. No. 184/Del/2010, rejecting appellants miscellaneous application under section 254(2) of the Act.

(3.) THE Tribunal found that there is no mistake in the order, which requires correction. The assessees plea amounts to review of the order, which is not permissible under section 254(2) of the Act. Since no mistake, much less apparent was found on the record, which can be rectified under section 254(2), the application was dismissed.