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2013 (4) TMI 396 - BOMBAY HIGH COURTNon consideration of all grounds of appeal - as per assessee Tribunal had only dealt with the first ground relating to the rejection of the claim for a deduction under Sections 80HH, 80I and 80IA on the LPG plants - Petitioner seeks the issuance of a writ of Mandamus to the A.O. to give effect to the order of the Tribunal as if all grounds of appeal have been set aside for fresh adjudication - Held that:- The Petitioner had a remedy under Section 254(2) under which the Appellate Tribunal is empowered at any time, within four years from the date of its order, to amend any order passed by it under sub Section (1) with a view to rectify any mistake apparent on the record, if the mistake is brought to its notice by the assessee or the A.O. The Petitioner admittedly did not file any application under Section 254(2) and the period of four years for filing such an application has now elapsed. The petition has been filed almost five and a half years after the order of the Tribunal with no reasonable or cogent explanation for the delay. As we have noted already, there is no merit in the alternate submission that the order of the Tribunal dated 28 May 2007 left open all the grounds of appeal. Plainly that was not so. No case for interference under Article 226 of the Constitution is made out. The petition is accordingly dismissed.
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