1992 (3) TMI 34

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.... of the order of the Income- tax Appellate Tribunal : "(1) Whether in law and on the facts of the case, the Income-tax Appellate Tribunal has not exceeded its jurisdiction by admitting and allowing the miscellaneous application of the assessee when it amounted to revision of its own order which is not permissible in law, and which cannot be covered as a mistake apparent from record, which only ca....