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2014 (9) TMI 1097 - AT - Income TaxScope of Rectification or review petition - Held that:- We find that in the MAs. filed by the Revenue, no point or argument has been mentioned, which may have been argued on behalf of the Revenue at the time of hearing of the appeals of the Revenue, by the Tribunal. In these facts of the case, and in view of the fact that at the time of hearing of these MAs., the Revenue could not point out any argument which was made at the time of hearing of these appeals of the Revenue before the Tribunal, and on which it has been claimed by the Revenue that no findings were recorded by the Tribunal. Likewise there is no mention of any arguments on a point, which may have been argued before the Tribunal at the time of hearing of the appeals in the present MAs. preferred by the Tribunal. It is well settled that the Tribunal has no power to review its own order and it has limited jurisdiction to rectify any mistake in the order of the Tribunal, which could be said to be apparent from the record. In the facts of the present case, no mistake could be pointed out in the appellate order of the Tribunal dated 7.9.2012 (2012 (9) TMI 1093 - ITAT AHMEDABAD), which could be said to be a mistake apparent from record, and accordingly, the present MAs. preferred by the Revenue are devoid of any merit, and are accordingly dismissed.
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