THIS ORDER PASSED BY:JAVID IQBAL, (JUDICIAL MEMBER).-Through this miscellaneous application, assessee has asked us to rectify a mistake in I.T.A. No.138(PB) of 2002 passed on 6-8-2003 by raising the following objections.(a) That ITA No. 138(PB) of 2002 was filed before the Income Tax Appellate Tribunal, Peshawar and came up for hearing on 6-8-2003 and was dismissed.(b) That applicant has examined the order dated 6-8-2003 and approached this Honourable Tribunal for the rectification of mistake apparent from record inter alia on the following grounds:(i) Firstly the order and judgment dated 6-8-2003 has not appreciated the facts and law applicable to the matter, hence required to be rectified.(ii) Secondly this Honourable Tribunal while discussing the dictum laid down by the apex Supreme Court of Pakistan in 1987 SCMR 1907, has been observed, that three ingredients for the completion of gift has to be fulfilled i.e. (i) proposal of Gift by donor, (ii) acceptance of Gift by Donee and (iii...