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2014 (2) TMI 1119 - HC - Income TaxRefusal for rectification of order u/s 254(2) of the Act – Addition made u/s 68 of the Act – Held that:- The ITAT's order clearly show that the ground of appeal in respect of the addition was general and did not advert to a double entry or a double taxation - As held in Omar Salay Mohamed Sait V. CIT [1959 (3) TMI 2 - SUPREME Court] the Tribunal is duty-bound to consider all the grounds, the evidence pro and con, the contentions of the parties before it and all other material brought to its notice in a judicial spirit and should not feel incommoded by technicalities - It would be placing an impossible burden on the Tribunal if it is ordained to rule upon aspects and contentions which were not raised by the parties before it or to deal with pleadings, evidence or material to which its pointed attention was not drawn in the course of the proceedings, and which lies buried in the forest of papers filed by the parties. Whether there was a double addition is a factual question and the Tribunal can deal with it only upon its attention being drawn to it by the aggrieved party - the Tribunal is not expected to unearth evidence or material to which its attention was not drawn by the parties, nor to explore the arena to find out what possible contentions the parties could have taken, and grant them relief on the basis of such an expedition in exercise of the limited jurisdiction u/s 254(2) which confers upon the Tribunal only a power to rectify a mistake apparent from the record and not to indulge in a review – Decided against Assessee.
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