Dismissing the appeal of the asessee the Tribunal held that where order of Assessing Officer and Commissioner (Appeals) got merged with order of Tribunal, rectification of a mistake being apparent from record could only be effected in order of Tribunal and not in order of Assessing Officer or Commissioner (Appeals). (AY. 2004-05 & 2011-12)
Khyati Chemicals (P.) Ltd. v. DCIT (OSD) (2022) 193 ITD 446 (Ahd.)(Trib.)
S. 154 : Rectification of mistake-Unutilisation of MODVAT-Order of Assessing Officer and Commissioner (Appeals) got merged with order of Tribunal-Rejection of rectification application is justified [S. 254(1)]