2018 (7) TMI 2258

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....e assessee. Shri Arindam Bhattacharjee, Addl. CIT, D/R. appearing on behalf of the Revenue. ORDER By this miscellaneous application, the assessee states that a mistake apparent on record has crept into the order of the Tribunal in ITA No. 1749/Kol/2016, for the Assessment Year 2008-09. This miscellaneous application runs into about 23 pages. 2. The ld. Counsel for the assessee submits that the....

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.... application be dismissed as not maintainable. 4. After considering rival submissions and perusing the papers on record, we find that the assessee in his 23 page objections, has parawise disputed the findings of the Tribunal. This can be done only in an appeal against the order of the Tribunal. The elaborate miscellaneous application and the contents in the same clearly demonstrate that the asses....

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....permissible and the Tribunal has travelled out of its jurisdiction to allow a Miscellaneous Petition in the name of reviewing its own order. In the present case, in the guise of rectification, the Tribunal reviewed its earlier order and allowed the Miscellaneous Petition which is not in accordance with law. Section 254(2) of the Act does not contemplate rehearing of the appeal for a fresh dispos....