Section 254 of Income Tax Act, 1961— rectification of mistake u/s 254— In the instant case, appeal is filed by the Revenue is in respect of Tribunal’s order in dismissing Revenue’s appeal in the case on hand for Assessment Year 2009-10 vide order dated 03.08.2018 on account of the tax effect as prescribed by CBDT Circular No.3/2018 dated 11.07.2018.

Held that— An error has inadvertently crept into the impugned order of the Tribunal for not having taken cognizance of para 10(c) thereof which, in our view, is rectifiable under section 254(2) of the Act as it is a mistake apparent from the record. In this view of the matter, we set aside and recall the impugned order of the Tribunal in ITA No.280/Bang/2017 dated 03.08.2018 for Assessment Year 2009-10 for consideration and adjudication of the issues raised in the grounds of appeal put forth by Revenue.[THE INCOME TAX OFFICER, WARD - 3, TUMKUR. VERSUS M/S. SACRED HEART SOUHARDA CREDIT CO-OPERATIVE LTD.] [2019] 16 ITCD Online (4) [ITAT BANGALORE]