2019 (4) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent : Ms. M. Subashri, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present miscellaneous petition, the assessee seeks to review the order passed by the Tribunal in I.T.A. No. 1682/Chny/2017 dated16.08.2018 relevant to the assessment year 2009-2010. By referring to the petition, the ld. Counsel for the assessee has submitted that the Assessing Officer has failed to provide stat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and thus, there is no mistake apparent on record. The ld. DR also submitted that review of the order of the Tribunal is not permissible under section 254(2) of the Act. 3. We have heard both the sides, perused the order of the Tribunal. Against second round of litigation, the Tribunal adjudicated the issue and passed the impugned order dated 16.08.2018, wherein, the impugned assessment order was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... known to the fact that no credit card can be used by a third party as signature of the card holder is mandatory while using credit card in the swiping machine. Since the assessee was very much aware of the above facts, which was elaborately narrated in the grounds of appeal as well as written submissions filed before this Tribunal on 04.06.2018, we do not find any merits that the above statement ....