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2013 (1) TMI 371 - AT - Income TaxRectification of mistake - assessee seeks to get the order of the Tribunal recalled - Held that:- The mistake to be rectified must be one apparent from the record. A decision on the debatable point of law or undisputed question of fact is not a mistake apparent from the record. The plain meaning of the word 'apparent' is that it must be something which appears to be so ex facie and it is in capable of argument or debate. Section 254(2) of the Income Tax Act, 1961, empowers the Tribunal to amend its order passed under section 254(1) to rectify any mistake apparent from the record either suo moto or on an application. The assessee has not been able to point out any apparent mistake in the order passed by the Tribunal and in case application of the assessee is accepted, it would tantamount to review of the order of the Tribunal, as has rightly been pleaded by the DR which is not permissible under law as all the points raised in the appeal has duly been considered and decided while arriving at the conclusion as drawn. See CIT v. Gokul Chand Agarwal [1992 (4) TMI 19 - CALCUTTA HIGH COURT] & CIT v. I.T.A.T [1993 (3) TMI 25 - ANDHRA PRADESH HIGH COURT] - misc. application filed by the assessee gets dismissed.
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