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2010 (10) TMI 198 - ITAT, CHENNAIReopening of assessment - mistake apparent from the record - Rectification of mistake - absence of notice - decisions in M/s. Hotel Blue Moon (2010 -TMI - 35251 - SUPREME COURT OF INDIA) and in Dr. Rajah Sir M. A. Muthiah Chettiar (1998 -TMI - 16149 - MADRAS High Court) - Held that: - assessee, in this case, seeks to get recalled the order of the Tribunal for fresh hearing by, challenge about non-service of notice u/s 143(2) in appeal against deletion of penalty [imposed by the A.O u/s 271(1)(c)] filed by the Department, which is neither mentioned in the grounds of appeal nor it is part of the order, therefore, in our considered view, it could not be the subject-matter of rectification. That apart the assessee has not pointed out nor this Bench has noticed any mistake in the elaborate and detailed order passed while considering each and every aspect of matter in appeal and in case, request of the assessee is accepted, it would amount to review of the order of the Tribunal which is not permissible under the law. Under rectification proceedings, the Tribunal is not empowered to review the order passed earlier and support can be taken from the decision of the Hon'ble Calcutta High Court in the case of CIT v. Gokul Chand Agarwal (1992 -TMI - 20893 - CALCUTTA High Court)
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