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2019 (6) TMI 656 - AT - Income TaxRectification of mistake u/s. 254(2) - Unexplained jewellery - whether jewellery found in search belonged to daughter in law ? - HELD THAT:- We find that assessee in this case is seeking review of the order of the Tribunal in income tax appeal [2017 (9) TMI 956 - ITAT MUMBAI]. ITAT was very much conscious about the assessee’s claim that the jewellery belongs to daughter in law. However, ITAT considered it an afterthought. Now assessee seeks that the said order may be reviewed and assessee’s claim accepted. The assessee also submits that case law relied by the ITAT in the M.A. actually helps the assessee. We find that the assessee is clearly seeking review of the order by the assessee which is not permissible under the Act. No cogency whatsoever in the submission of the assessee. The assessee by any means wants a review of the ITAT order and acceptance of its claim which was rejected as an afterthought. This is not at all permissible in an Miscellaneous Application.
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