2019 (5) TMI 1423

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....hri Rajiv Wagle(A For the Revenue : Shri Abi Rama Kartikiyen (DR) ORDER PER AMARJIT SINGH, JM This order shall dispose of the Miscellaneous Application Bearing No. 428/M/2018 moved by applicant Arising out of ITA. No. 680/M/16 for the A.Y.2010-11 decided on dated 29.05.2018. 2. It is averred by the applicant that the Hon'ble Bench has decided the ITA. No.680/M/2016 for the A.Y.2010-....

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....by the Ld. Representative of the parties and perused the record. On appraisal of the finding, we noticed that the matter of controversy has been adjudicated on merits. Any change on merits nowhere comes with the provisions u/s 254(2) of the Act, 1961. Moreover, required rectification would tantamount review of the appeal which is not permissible in accordance with law. Taking into account, all the....