2014 (8) TMI 488

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....N. C. Mohanty ORDER P. C. Leave to amend the prayer clause in the petition to challenge the order dated 11 October 2012. Amendment to be carried out forthwith. Reverification is dispensed with. 2. By this petition under Article 226 of the Constitution of India the petitioner has challenged the order dated 11 October 2013 passed by the ITAT dismissing the Misc. Application for rectifica....

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.... the impugned order holds that there was no mistake apparent on record and the application was dismissed. 4. The grievance of the petitioner is that the notice for reopening itself is without jurisdiction and the ITAT ought to have sue moto considered and decided the same. In any case, it was the case of the petitioner that the order dated 5 June 2005 does not correctly record the facts in havi....

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....notice was not pressed, was not correct. Therefore, this seems to be a clear after thought as if the facts stated by the petitioner were correct they would have immediately moved the ITAT and have the facts corrected. In this case the motivation to file the Misc. Application for rectification/recall was the order of the ITAT dated 23 March 2010 which allowed the respondentrevenue Misc. Application....