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2018 (4) TMI 1693 - AT - Income TaxRectification u/s 254 - mistake apparent from record - HELD THAT:- In DR. S. PANNEERSELVAM VERSUS ASSISTANT COMMISSIONER OF INCOME-TAX AND ANOTHER [2009 (10) TMI 113 - MADRAS HIGH COURT] held that the relief which is being sought by the assessee by way of impugned rectification application is not legally tenable for the reason that the Tribunal has no power to adjudicate upon subsequent application filed u/s 254(2). Here, it may be the case of the assessee that earlier order against which impugned rectification application is filed is also an order passed on subsequent application, then the only course permissible to the assessee is to file an appeal against that order and not to approach the Tribunal to contend that the said order was an invalid order, therefore it should be recalled. As per above paras reproduced from this order of Special Bench of Tribunal, it is seen that the Tribunal has held that M.P. against M.P. is not maintainable and while holding so, the Tribunal has followed various judgments of various Hon’ble High Courts such as Hon’ble Orissa High Court, Hon’ble Delhi High Court, Hon’ble Kerala High Court and Hon’ble Madras High Court. In the present case, this is not in dispute that the present M.P. filed by the revenue is regarding alleged mistakes in the Tribunal order passed u/s. 254(2) . Hence we hold that the present M.P. of revenue is not maintainable and the same is dismissed accordingly.
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