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2016 (12) TMI 116 - HC - Income TaxRectification application - Held that:- The impugned order while disposing of the rectification application states that the factual matrix was considered and conclusion was arrived at on the basis of the facts placed before them. The attempt on the part of the petitioner is to seek a review of the order so as to ensure that the Tribunal takes a look at the documents which were part of the record and may not have emphasized by the petitioner during the course of the hearing. All this must be considered in the context of the Tribunal recording in its order that the primary submissions of the petitioner was inadequate opportunity to present its case before the lower Authorities. This fact has not in terms been disputed in the rectification application. Moreover, it needs to be pointed out that today we have by a separate order in Notice of Motion have condoned the delay in filing the appeal under Section 260A of the Act from order dated 26th October, 2015 of the Tribunal. In that appeal before the Tribunal we note that an additional ground taken up viz. of not being afforded sufficient opportunity by the lower authority to explain its case. In the above view, the impugned order dated 17th June, 2016 passed by the Tribunal rejecting the petitioner's application for rectification cannot on the present facts be found fault with.
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