The Tribunal held that the Commissioner (Appeals) had not pointed out the mistakes in the original order passed by him and without referring to any mistakes apparent from the record, had merely reviewed his own order in the garb of exercising power of rectification, which was not permissible under the law. Thus, the Commissioner (Appeals) had grossly erred exercising the power of rectification (AY. 2011-12, 2012-13)
Dy. CIT v. Kishor Shankar Garve (2022)97 ITR 49 (SN)(Pune) (Trib)
S. 154 : Rectification of mistake-Mistake apparent from the record-Commissioner (Appeals)-No power to review order without referring to any mistake-Exercise of power of rectification and allowing deduction not justified.[S.80IB(10), 250)