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2004 (9) TMI 97 - HC - Income TaxReview of order of High Court - This application is for review of the ex parte judgment and order dated March 12, 2003, passed by this court - The omission to consider the circulars does not afford any ground for review to the assessee in the present case and is not an error rectificable within the limited scope within which the High Court can act under section 256 - We find that the High Court while exercising jurisdiction under section 256 has no power to review and the limited power within which the High Court can exercise power of rectification is very limited - It appears that the scope of review or rectification in this given case within the limited advisory power conferred upon the High Court under section 256 does not permit us to review the order on account of the reasons given above. - In the result, the application for review fails and is accordingly dismissed.
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