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2013 (10) TMI 1131 - AT - Income TaxRectification of mistake - Earlier ITAT had remanded back the case to the CIT(A) with direction to given an opportunity to AO before allowing expenses - appellant contended that the Hon'ble ITAT has exceeded its jurisdiction by adjudicating beyond the grounds of appeal. Accordingly, he argued that it is an apparent mistake on the part of the Bench - Held that:- After carefully considering the issues of the assessee, we do not find any apparent mistake on record and detailed findings have been given in respective paras. If we entertain the argument of the assessee through M.A., it tantamount to review of our own case. The law doesn't permit us to review our own judgment - Decided against the assessee.
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