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2019 (5) TMI 1197 - AT - Income TaxRectification u/s 254 - HELD THAT:- As per the provisions of section 254(2) of IT Act, the Tribunal can rectify an apparent mistake, if any, in the order passed by it under subsection (1) of section 254 whereas in the present case, the request is made by the assessee for rectification of some alleged mistakes in the order passed by the Tribunal under sub-section (2) of section 254 of IT Act. Hence it is seen that the request of the assessee is outside the scope of section 254(2) of IT Act and therefore, this M.P. of assessee is not maintainable and we dismiss the same.
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