2019 (6) TMI 656

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....For the Department : Shri Abirama Karthikeyan ORDER PER SHAMIM YAHYA (AM) : By way of this Miscellaneous Application assessee seeks rectification of mistake u/s. 254(2) of the Ac in Miscellaneous Application order of this Tribunal in M.A. No. 42/Mum/2018. In the Miscellaneous Application assessee submits that earlier the assessee has filed Miscellaneous Application submitting that in Inco....

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.... for fresh hearing. 2. Per contra, learned Departmental Representative submitted that firstly Miscellaneous Application seeking rectification of mistake apparent from record u/s. 254(2) in Miscellaneous Application order itself is not permitted as the Act does not postulate Miscellaneous Application against Miscellaneous Application. Furthermore, learned DR submitted that the in the income tax ....

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....id order may be reviewed and assessee's claim accepted. The assessee also submits that case law relied by the ITAT in the M.A. actually helps the assessee. 4. We find that the assessee is clearly seeking review of the order by the assessee which is not permissible under the Act. Furthermore, we find that the same issue in an M.A. was dealt with by the ITAT in Miscellaneous Application No. 42/Mu....