- (1.)By this miscellaneous application the assessee has required the Tribunal to amend its order dt. 30th April, 1991 under the provisions of S. 254(2) of the IT Act, 1961.
(2.)We have heard Sri P. R. P. Verma, the learned counsel of the assessee, and Sri S. C. Sen, the learned Senior Departmental Representative. We have also perused the order of the Tribunal dt. 30th April, 1991. The paper book filed by the assessees counsel on 8th July, 1991. On which the assessees counsel has heavily relied on was also gone through.
(3.)On careful consideration of the arguments advanced by both the sides and the records available to us, we do not find any merit in the miscellaneous application filed by the assessee. We also find that the paper book filed by the assessee on 8th July, 1991, was not filed before the Tribunal during the course of hearing the appeal. Since the Tribunal has passed its order on the basis of arguments advanced by both the sides during the course of hearing the appeal as well as on the basis of the records available before it, the alleged mistakes stated to have been committed by the Tribunal cannot be said to be apparent from he records. In fact, the assessee merely made an attempt to pursuade the Tribunal to review its order which is not permissible in law as held in a number of judicial decisions.