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2015 (7) TMI 1209 - ITAT AHMEDABADScope of Rectification or review petition - Held that:- As against the M.As. which was dismissed by Tribunal, Revenue has again preferred the present M.As. which are on the same set of facts and through which the Revenue wants us to recall the appellate order on the alleged premise, that there was an error apparent in the order. We find that while disposing of the M.As. vide order dated 26.09.2014 [2014 (9) TMI 1097 - ITAT AHMEDABAD] it was concluded by the Tribunal that there was no mistake apparent in the order of the Tribunal and in such a situation, we are of the view that it is not open to Tribunal to entertain the second application on the same set of facts . We draw support from the decision in the case of CIT vs. Chemical and Allied Products (2006 (11) TMI 175 - ALLAHABAD High Court) where the Hon’ble High Court has held that when Tribunal having rejected the first application filed under section 254(2) on the ground that there was no mistake apparent on the face of record in the order of Tribunal, it was not open to the Tribunal to entertain the second application which was filed on the same set of facts and recall its appellate order on the alleged premise that there was an error apparent in the order. The Hon’ble High Court has further held that the Assessee cannot be allowed to be permitted to reopen and reargue the whole matter in the garb of rectification under section 254(2). - Decided against revenue
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