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2021 (3) TMI 509 - AT - Income TaxRevision u/s 254 - obvious and patent mistake as apparent from the record and not a mistake, which is required to be established by arguments and long drawn process of reasoning on points - HELD THAT:- Assessee through the miscellaneous application has tried to re-argue the case and grounds raised in Miscellaneous Application are nothing but seeking before the Tribunal to review its own order which is not permissible within the purview of the Miscellaneous Application filed u/s.254(2) Assessee is seeking review of the order of Tribunal, which is beyond the scope of powers as envisaged u/s. 254(2) of the Act. In view of the above and as per the Miscellaneous Application filed before us, we do not find any mistake, much less any apparent mistake that warrants rectification in the order of Tribunal dated 25.08.2020. The Tribunal in its own wisdom had adjudicated the appeal of the assessee on merits. Therefore, we are of the considered view that the Tribunal has rightly adjudicated the issue after considering all the documents placed on record. Accordingly, Miscellaneous Application filed by assessee is dismissed being devoid of any merit.Miscellaneous Application filed by assessee is dismissed.
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