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2012 (8) TMI 1193
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....cial Member 1. The present Miscellaneous Petition No. 80/Mds/2012 has been moved by the applicant/assessee for restoration of M.P. No. 47/Mds/2012. The assessee had filed an appeal impugning the order of CIT(A)-I, Coimbatore. The appeal of the assessee was decided by the Tribunal vide order dated 14.03.2012. The Tribunal had dismissed the appeal of the assessee giving detailed reasons therein. ....
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....on, assessee was not able to show any mistake apparent from record. Rather in the garb of petition for rectification, the assessee had filed the petition for re-appreciation of the evidence which is not permissible in law. 2. De-hors merits of the case, the second Miscellaneous Petition for rectification of the order of the Tribunal or restoration application of Miscellaneous Petition is not ma....