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2015 (6) TMI 1203 - AT - Income TaxRectification of mistake u/s 254 - scope and ambit of application u/s 254(2) - Wrong or erroneous recording and consideration of facts, Non-adjudication/Non-consideration of claim/ argument / submission of the assessee and All case laws cited and relied by assessee were not considered and discussed by the Tribunal in its order - HELD THAT:- It is not the case that the main appeal of the assessees were disposed off without granting opportunity to the assessee, rather the order has been passed by the Tribunal by objectively considering the facts and material available on record and that too after hearing both the parties. Through these miscellaneous applications, in our humble opinion, the assessee is trying to get the order reviewed, which is not permissible u/s 254(2) of the Act. The expression ‘mistake apparent on record’ , it is well settled, means a mistake either clerical, grammatical, arithmetical or of like nature, which can be detected without there being any necessity to reargue the matter or to reappraise the facts as appearing from the record can only be rectified. Likewise, the possibility of forming of a different opinion then the one expressed in the order passed u/s 254(1) cannot be treated as ground for entertaining the application u/s 254(2) of the Act. We find that under the facts and circumstances available on record, possibly, the order was passed by the Tribunal after considering the arguments from both sides. Once the possible view has been taken, on the basis of material available on record, it cannot be said there is apparent mistake in the order which can be rectified u/s 254(2). See ANAMIKA BUILDERS PVT. LTD. [2001 (5) TMI 39 - CALCUTTA HIGH COURT] and POPULAR ENGINEERING CO. [2001 (1) TMI 76 - PUNJAB AND HARYANA HIGH COURT] Totality of facts clearly indicates that there is no mistake apparent from record in the order of the Tribunal. Even otherwise, the order was passed by the Tribunal after considering the arguments advanced from both sides with high sense of responsibility and as mentioned earlier through these applications, the assessee is merely trying to get the orders reviewed/recalled, which is not permissible u/s 254(2) - Miscellaneous Applications, filed by the assessees, are dismissed.
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