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2013 (12) TMI 948 - AT - Income TaxRecalling of Tribunal's order - Held that:- As per section 254 - If there is a mistake, then an amendment should be carried out in the original order to correct that particular mistake. The provision does not indicate that the Tribunal can recall the entire order and pass a fresh decision - The power to rectify a mistake under s. 254(2) cannot be used for recalling the entire order - Following CIT v. Hindustan Coca Cola Beverages [2006 (10) TMI 125 - DELHI High Court] - The power to rectify a mistake is not equivalent to a power to review or recall the order sought to be rectified. Following CIT v. Karam Chand Thapar & Bros. (P.) Ltd. [1989 (2) TMI 5 - SUPREME Court] - The decision of the Tribunal has not to be scrutinised sentence by sentence merely to find out whether all facts have been set out in detail by the Tribunal or whether some incidental fact which appears on the record has not been noticed by the Tribunal in its judgment - If the court finds that it has taken into account all relevant material and has not taken into account any irrelevant material in basing its conclusions, the decision of the Tribunal is not liable to be interfered with, unless, the conclusions arrived at by the Tribunal are perverse - Decided against assessee.
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