Dismissing the petition the Court held that Tribunal, hearing was concluded on 23-7-2019-Order was passed on 18-10-2019. Accordingly the monitory limit as per circular No. 17 of 2019 dated 18-8-2019 would not apply. On merit the Tribunal held that all submissions and explanations by assessee and department had been summarized and then a finding had been arrived at and, thus, issue had been decided by Tribunal after considering facts in entirety available on record and full opportunity had been given to assessee to make submissions, no mistake apparent from record being pointed out, rectification of Tribunal’s order was not warranted. (AY. 2004-05, 2005-06)