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2015 (11) TMI 1431 - ITAT HYDERABADRectification of mistake - Held that:- The assessee is merely criticizing certain observations of the Tribunal in its order dated 31.7.2013 and the action of the Tribunal in not following the decisions cited by the assessee, but following certain other decisions. An overall reading of the order of this Tribunal dated 31.7.2013 clearly reflects the consideration of all the contentions of the parties, including the decisions relied upon by them. No specific mistake apparent from record which has crept into the order of the Tribunal, warranting rectification/recall, has been brought out by the assessee. By the elaborate contentions in the present application, assessee is merely seeking a review of our order dated 31.7.2013, by criticizing the action of the Tribunal in following of certain decisions and not following certain others, which is not permissible in these proceedings under S.254(2) of the Act, the scope of which is confined to mere rectification of obvious/patent mistakes apparent from record, which might have crept into an order of the Tribunal. In the absence of any such mistakes specifically pointed out by the assessee in the present application, the same is liable to be rejected as devoid of merit. We do so accordingly and reject the application of the assessee. - Decided against assessee.
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