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2015 (10) TMI 2427 - AT - Income TaxRectification of mistake - rectification application before the Assessing Officer in respect of the quantum of interest charged under Section 234A - Held that:- CIT (Appeals) has specifically considered the contention of the assessee regarding the excessive charging of interest under Section 234A of the Act and also the applicability of the decision of the Hon'ble Apex Court in the case of CIT V Pranoy Roy & Another in [2008 (9) TMI 150 - SUPREME COURT] and rendered a finding against the assessee. It is also seen that the learned CIT (Appeals) has rendered a specific finding with reasons, as to why the computation of interest as adopted by the Assessing Officer is correct. Further, in the impugned order, the Tribunal has rendered a specific finding that the assessee has failed to controvert the findings of the learned CIT (Appeals), either on facts in respect of the calculation of interest under Section 234A of the Act or in law in respect of the judicial decisions cited by the assessee and has therefore upheld the decision of the learned CIT (Appeals). In the present M.P. also the assessee has not made out any case that the decision of the learned CIT (Appeals) and the impugned order of the Tribunal are on facts, which are wrongly considered. In view of the facts of the matter as discussed above and the clear findings recorded no merit in the contentions made by the assessee in the present M.P. In our view, a clear finding has been rendered on all issues under appeal, based on an evaluation of the facts emanating from the submissions made, before the learned CIT (Appeals) and the Tribunal and the material on record. Seeking re-evaluation of the facts or to make fresh submissions on the same set of issues and facts amount to seeking a review of the impugned order, which is beyond the scope of the M.P. The issue in the case on hand is whether the assessee has made out any case of mistake apparent from the records, to warrant interference under Section 254(2) of the Act. For the reasons discussed above, we are very clear that the assessee has not pointed out any mistake apparent from the record - Decided against assessee.
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