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2013 (12) TMI 73 - HC - Income TaxRectification of mistake - Held that:- Following Commissioner Of Income-Tax Versus Stellar Investment Limited [1991 (4) TMI 100 - DELHI High Court] - The Tribunal does not have power to review its judgment under Section 254 (2) of the Act, which authorises the Tribunal to only correct its mistakes. If a particular case has been decided incorrectly or some error has crept in, which does not require any debate and such error is apparent on the face of the record, such mistake can be corrected in exercise of power under Section 254 (2) of the Act - Decided in favour of revenue.
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