Court No. - 37 Case :- INCOME TAX APPEAL No. - 220 of 2015 Appellant :- Smt. Laxmi Agarwal Respondent :- Commissioner Of Income Tax Kanpur And Anr. Counsel for Appellant :- Suyash Agarwal,Rakesh Ranjan Counsel for Respondent :- C.S.C It,Ashish Agarwal Hon'ble Tarun Agarwala,J. Hon'ble Vinod Kumar Misra,J. We have heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Suyash Agarwal, learned counsel for assessee and Sri Ashish Agarwal, learned counsel for Department. present appeal has been filed against order of Tribunal rejecting miscellaneous application under Section 254 of Income Tax Act. present appeal is for assessment year 2006-07, during which period survey was made under Section 133A of Act and statement of assessee was recorded under Section 133A(3)(iii), based on which, addition of Rs. 35.00 lakhs was added in income. rectification application was filed before Tribunal on ground that statement recorded under Section 133A of Act could not be considered, inasmuch as assessee had retracted her statement and such statement given was not binding either on assessee or on Department. It was, therefore, urged that Tribunal was in error in relying upon statement and confirming addition of Rs.35.00 lakhs. Having heard learned counsel for parties, there is no doubt that statement given under Section 133A of Act is not given on oath and, therefore, such statement can not be relied upon if it has been retracted. In instant case, we find that (2) over and above statement, which was given offering to surrender Rs.35.00 lakhs, assessee had also issued cheque for Rs.35.00 lakhs, which fact has not been refuted. cheque apparently was given voluntarily. In light of aforesaid, we are of opinion that no case is made out for rectification of mistake. It is settled law that error apparent on face of record, which strikes on mere looking and does not need long drawn process of reasoning on points can be considered under Section 154 of Act. In light of aforesaid, we do not find any error in order passed by Tribunal on application under Section 154 of Act. No substantial question of law arises for consideration. appeal is dismissed. Order Date :- 5.11.2015 MAA/- (Vinod Kumar Misra,J.) (Tarun Agarwala,J.) Smt. Laxmi Agarwal v. Commissioner Of Income Tax Kanpur And Anr