2016 (12) TMI 116

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....ni for the Respondents ORDER P. C. 1. This petition under Article 226 of the Constitution of India takes exception to the order dated 17th June, 2016 passed by the Income Tax Appellate Tribunal (the Tribunal). By the impugned order dated 17th June, 2016 the Tribunal dismissed the petitioner's application under Section 254(2) of the Income Tax Act, 1961 (the Act) seeking rectification ....

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....act is not disputed in the rectification application. Therefore, if any facts were being incorrectly recorded, the objection to the same could have been raised for consideration of the Tribunal at the time i.e. when the order was dictated. Further the portion of the order with which the petitioners have made a grievance is reproduced in the rectification application clearly records that the petiti....

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....ctober, 2015 is not the person who appeared at the time of the hearing of the rectification application on 17th June, 2016. Further the rectification application itself deposes to certain facts which allegedly transpired during the hearing of the appeal and those facts have been deposed by the Managing Director of the petitioner company even without indicating that he was present at the hearing. T....

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....asis of the facts placed before them. The attempt on the part of the petitioner is to seek a review of the order so as to ensure that the Tribunal takes a look at the documents which were part of the record and may not have emphasized by the petitioner during the course of the hearing. All this must be considered in the context of the Tribunal recording in its order that the primary submissions of....