The assessee purchased the land by paying the amount in cash. AO disallowed the payment by applying the provision of S.40(A)(3) of the Act. CIT(A) deleted the addition.  Tribunal affirmed the order of CIT(A). Revenue filed the miscellaneous application to recall the order. Dismissing the rectification application, the Tribunal held that It is trite to say that mistake must be apparent from record, which in instant case does not appear so because the co-ordinate bench while adjudicating the appeal under challenge, though have taken note of order passed by the Tribunal in assessee’s own case for the assessment year 2010-11, but also considered overall facts and judicial verdict of jurisdictional High Court as on date of passing the order and applied its mind independently, therefore there is no any error apparent from record. (AY. 2011-12)