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    <title>2018 (8) TMI 1641 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the assessee&#039;s Miscellaneous Application as the failure to file the paper book and other documents during the hearing was not considered a mistake apparent from the record under section 254(2) of the Income Tax Act, 1961. The Tribunal reiterated its limited jurisdiction to rectify only obvious errors and not to review its own orders, emphasizing that the failure to submit necessary documents did not meet the criteria for rectification.</description>
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      <description>The Tribunal dismissed the assessee&#039;s Miscellaneous Application as the failure to file the paper book and other documents during the hearing was not considered a mistake apparent from the record under section 254(2) of the Income Tax Act, 1961. The Tribunal reiterated its limited jurisdiction to rectify only obvious errors and not to review its own orders, emphasizing that the failure to submit necessary documents did not meet the criteria for rectification.</description>
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