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2012 (9) TMI 287 - AT - Income TaxApplication u/s 254 to rectify order of Tribunal on ground of mistake apparent from record - Revenue contended that there are factual errors, errors on account of non-consideration of the arguments and evidence led by the Department - Held that:- It is observed that Tribunal has considered all facts in totality and has come to the conclusion and therefore, we find no mistake apparent from record. The mistake u/s 254(2) has to be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from the record. It is an application u/s 254(2) which has got limited application, it should be a glaring and patent mistake, the mistake should not require any long drawn process of reasoning. It does not cover the review of the order, as was the intention of the Revenue, in the present application, who had been pointing out the fault in understanding the facts of the case by the ITAT and wanted the order to be re-written. Each and every mistake pointed out by the Revenue was capable of full debate and in long drawn process which is not permitted in law. Hence, Miscellaneous Application filed by the Revenue is clearly outside the scope and ambit of the provisions of section 254(2) and are thus dismissed - Decided against Revenue
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