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2014 (1) TMI 750 - ITAT HYDERABADRecall of order u/s 254 of the Act - Rectification of mistake apparent from record - Held that:- The assessees are merely criticizing and disputing the findings of the Tribunal in relation to the nature of land - The grievance of the assessees is also on account of non-mentioning of certain citations relied upon and also certain contentions advanced by the learned Authorised Representative for the assessees before the Tribunal - A careful reading of the order of the Tribunal, clearly reveals that all the contentions of the parties before it have been duly considered and findings have been given based on the material apparent from record – there was no material omission or mistake on the part of the Tribunal in recording the contentions of learned Authorised Representative for the assessees before it – Relying upon Smt. Poonam Kumari. Versus Income-Tax Officer. [1996 (3) TMI 156 - ITAT ALLAHABAD] - the applicants are merely disputing the findings of the Tribunal and seeking a review of the order of the Tribunal, which is not possible under S.254(2) of the Act – Decided against Assessee.
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