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2019 (7) TMI 1581 - AT - Income TaxRectification of mistake u/s 254 - applicant/ revenue contended that the order of Tribunal is contrary in law - Validity of reopening of assessment - whether there was relevant material to form a reasonable belief is to be seen? - bogus purchases - HELD THAT - Perusal of order 2017 (12) TMI 1122 - ITAT MUMBAI reveals that the appeal filed by the assessee was dismissed and that no relief was granted to the assessee. We have further noticed that when the appeal was heard no such fact regarding the pendency of appeal filed by revenue was brought to the notice of Tribunal. The Tribunal after considering the material available on record dismissed the appeal of revenue. Therefore the revenue is seeking revival of the order in the garb of the present Miscellaneous Application which is beyond the scope of section 254(2) of the Act.
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