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2021 (4) TMI 770 - AT - Income TaxRectification of mistake u/s 254 - Tribunal has not considered the contentions of the assessee - HELD THAT:- Reappreciation of facts and modification of the Tribunal’s order is nothing but review of ITAT order. U/s 254(2) of the I T Act, ITAT can only rectify the alleged mistakes which are apparent from record and cannot reappreciate the evidence and review its findings as held by the Hon'ble Bombay High Court in the case of CIT vs. Ramesh Electric & Trading Co.[1992 (11) TMI 32 - BOMBAY HIGH COURT] Therefore, this M.A. is not maintainable and is accordingly rejected.M.A. filed by the assessee is dismissed.
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