2014 (7) TMI 711

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..... Billaiya, A.M. The present miscellaneous application is directed against the order dated 3rd October 2007, passed by the Tribunal in an appeal preferred by the assessee in ITA no.3717/Mum./2004. This application was first posted for hearing on 2nd August 2013 and the case was adjourned at the request of the counsel for the assessee. Thereafter, the case was posted for hearing on seven occasio....

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....the Tribunal to review its own order which is not permissible, as per the provisions of law, the relevant para (v) and (vi) of the application is reproduced below:- "(v) It would not be out of place to mention that the Hon'ble Tribunal while dealing with ground no.2 of the Applicants where similar facts are involved namely, confirmations in respect of certain clients have been obtained and ....

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....mstantial evidences for each of the aforesaid grounds." 4. The Hon'ble Jurisdictional High Court in CIT v/s Ramesh Electric and Trading Co., [1993] 203 ITR 497 (Bom.), has held as under:- "Under section 254(2) of the Income-tax Act, 1961, the Appellate Tribunal may, "with a view to rectifying any mistake apparent from the record", amend any order passed by it under sub-section (1) within....