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2020 (12) TMI 1037 - AT - Income TaxRectification of mistake - issue relating to claim of deduction under section 10B - HELD THAT:- It is an admitted fact that the then AR while arguing the matter before the Tribunal had submitted that the appeal for the A.Y. 2009-10 was pending before the CIT(A) and the hearing for the same is also concluded though the order was not received. It was also submitted by him that fresh evidences produced by the AO which is found during the course of the survey on the assessee, were also produced before the CIT (A). It was also his argument that the issue be restored to the file of the CIT(A) for re-adjudication in line with his decision for A.Y. 2009-10. After considering the rival arguments made by both the sides, the Tribunal restored the issue to the file of the CIT(A) for re-adjudication of the issue relating to claim of deduction under section 10B. A perusal of the order shows that there is absolutely no error apparent on record. Various decisions relied by the Ld. AR are distinguishable and not applicable to the facts of the present case. The assessee through this M.A. is requesting the Tribunal to modify / rectify the order of the Tribunal which amounts to review of its own order by the Tribunal which is not permissible in law. As we have held in above paras, that there is no apparent mistake in the order of the Tribunal so far as the ground relating to 6 to 12 by the Revenue, the M.A. filed by the assessee being devoid of merit is dismissed.
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