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2020 (4) TMI 626 - AT - Income TaxRectification of mistake u/s 254 - Deduction u/s. 10A/10AA of income derived by way of royalty rejected by Tribunal - HELD THAT:- Assessee has brought to our notice a decision of SMT. ALPANA BHARTIA [2019 (4) TMI 1035 - KARNATAKA HIGH COURT] which the High Court took the view that there cannot be a miscellaneous petition filed u/s. 254(2) of the Act against an order passed in a Miscellaneous Petition u/s. 254(2) of the Act. If the order under sub-section (2) of Section 254 is passed, the said order would not be available for rectification of mistake again under Section 254 (2) of the Act. The order passed under Section 254(2) cannot be rectified nor amended by invoking sub-section (2) of Section 254 once again. Repetitive applications under Section 254 (2) of the Act are not permissible. In the case on hand also, the Tribunal in exercise of its power under sub-section (2) of Section 254 has rectified the mistake apparent on the record and deleted the double addition of income in respect of the assessee. Thereafter, the Revenue again files an application under sub-section (2) of Section 254 seeking rectification of the order passed under sub-section (2) of Section 254 which is not maintainable. The Tribunal has rightly dismissed the Misc. petition filed by the Revenue - Miscellaneous petition by the revenue is dismissed.
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