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2013 (7) TMI 765 - AT - Income TaxRectification/ Recall of order u/s 254(2) - The assessee seeks rectification/recall of the order of the Tribunal on its appeal for the A.Y. 2008-09 on the ground that certain mistakes apparent from record have crept into the same - any material omission or mistake on the part of the Tribunal in recording the contentions of learned Authorised Representative for the assessees before it cannot be found - It is neither expected nor practicable to expect an appellate authority to record all the contentions of the parties verbatim in the order of the Tribunal and it would be suffice and meet the ends of justice, if totality of the appellate order reflects the consideration of all the contentions urged by the parties before it. The contentions urged in the present application - the assessee is merely seeking a review of the order of the Tribunal, which is not possible in these proceedings under S.254(2) - the assessees by the present application is seeking a mere review of the earlier order of the Tribunal without pointing out any specific mistake therein - careful reading of the order of the Tribunal clearly reveals that all the contentions of the parties before it have been duly considered and findings have been given based on the material apparent from record – the present Miscellaneous Application of the assessee cannot be entertained – application decided against assessee.
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