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2012 (10) TMI 708 - AT - Income TaxRectification u/s 254(2) - Rectification of mistake apparent from the record - Assessee wanted the Tribunal to review its earlier order, that even if there was mistake of judgment by the earlier bench, subsequent bench of the Tribunal was not empowered to rectify it – Held that:- Even if argument of the assessee for so called five errors/mistakes considered, it will be only an error of judgment or non-consideration of arguments, but it cannot be termed a mistake apparent form record. In our opinion in such situation filing an appeal u/s. 260A with High Court is the only remedy. Appeal decides in favour of revenue
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