2026 (8) TMI 1638

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.... : Shri Sandeep Chalapathy, CA For the Respondent : Shri Pradeep S, Addl. CIT-DR ORDER PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER: This is a miscellaneous application filed by the assessee against the order of this Tribunal dated 13/11/2025 in ITA No. 1085/Bang/2025. 2. The assessee had filed the above miscellaneous application to rectify the order dated 13/11/2025 since the Tribuna....

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....f the assessee that the said order was brought to the notice of the Tribunal but the Tribunal had not at all relied on the said order and confirmed the penalty and therefore the present miscellaneous application has been filed by the assessee to rectify the said mistake since the same is apparent on the face of the record. In support of the said contention, the Ld.AR relied on the judgment of the ....

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....see that this issue is covered and also brought to the notice of this Tribunal is also not correct. 4. We have heard the arguments of both sides and perused the materials available on record. 5. We have also gone through the facts involved in the present case. 6. We have also gone through the grounds raised by the assessee in which the assessee had not mentioned anything about the earlier....

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....erefore the present application filed by the assessee is not maintainable. If the assessee is advised that the order is not correct, then the proper remedy for the assessee would approach the appropriate forum by challenging the order of this Tribunal and not by filing the miscellaneous application u/s. 254(2) of the Act. 8. In the judgment relied on by the assessee, the Hon'ble Supreme Court h....