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2019 (9) TMI 950 - AT - Income TaxRectification u/s 254(2) - Assessment u/s 153C - non considering admission of additional ground - HELD THAT:- There was not a word uttered by the learned AR during the course of original hearing of the appeals inviting our attention to the evidence required to consider the additional ground by the Tribunal. Rather as noted by the Tribunal in its order, the assessee only argued on the point of admission of additional ground. Since the production of additional evidence required by the assessee as additional ground is directly linked to the examination of the original records by the Tribunal, the Tribunal considered the additional ground and observed that the additional ground cannot be admitted in the absence of bringing on record the additional evidence pertains to recording satisfaction so as to issue notice u/s 153A. Tribunal considered every material fact, for and against the assessee, with due care and given a finding that the additional ground could not be admitted at that stage. Therefore, the factual conclusion drawn by the Tribunal are not open to review by way of application u/s 254(2) of the I.T.Act. If the assessee wants to challenge the conclusion or finding given by the Tribunal on rejection of the additional ground, which is not supported by any evidence on record, the remedy lies to the assessee elsewhere. Order of the Tribunal could be challenged as it considered all relevant details minutely and drew necessary factual inferences in a fair, reasonable and impartial manner. We, therefore, see no reason to entertain the miscellaneous applications, as there is no mistake apparent on record within the meaning of section 254 - miscellaneous applications filed by the assessee are dismissed.
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