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2014 (1) TMI 1584 - AT - Income TaxRectification of mistake - Held that:- The Tribunal has given its finding that the machinery in question was never used by the assessee company - It was used only by the sister concern of the assessee company and the assessee was not entitled to claim depreciation on the said machinery - It can be inferred that the Tribunal has not only considered the submissions of the assessee but has given a categorical finding on all of the issues which were raised before the Tribunal by the ld. counsel for the assessee - Neither any new fact nor any law has been brought by the ld. counsel for the assessee which may be said to be escaped the attention of the Tribunal - The other contentions raised by the assessee through this application have already been duly considered and adjudicated in the impugned order - There is no mistake apparent on the record in the said order which may require any rectification - Decided against assessee.
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