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2012 (11) TMI 93 - AT - Income TaxRectification of mistake – Held that:- Revenue is trying to get the order reviewed which power is not vested with the Tribunal and only clerical/arithmetical mistakes which are apparent from record can only be rectified by the Tribunal - u/s 254(2) of the Act, the Tribunal has jurisdiction only to rectify mistakes apparent from record but it cannot go into merits of the appeal again - applications of the Revenue are dismissed.
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