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2012 (3) TMI 126 - AT - Income TaxReview of Order passed by Tribunal - Application for rectification - Period of limitation - The appeals of the assessee were dismissed by the Tribunal vide impugned order as barred by limitation because the Tribunal was of the view that the assessee has failed to explain the reasonable cause for filing the appeals late by 670 days and thereby did not inclined to condone the delay. - Held That:- Order under 254(2) can be rectified only in case of mistake apparent from record,Tribunal has no power to review its order passed on merit which amounts to reversal of the order passed after discussing all the facts and statutory provisions in detail. - Miscellaneous Application filed by the assessee dismissed.
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