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2021 (9) TMI 1266 - AT - Income TaxRectification of mistake u/s 254 - HELD THAT:- The scope of powers under section 254(2) of the Act is only to correct the mistakes that are apparent on the face of the record. The objections raised by the assessee in this MP cannot be said to be mistakes apparent on the face of the record. The assessee cannot reargue the matter and seek review of the order of the Tribunal. In this case, the order was passed by the CIT(A)-11 on 17.7.2018 and admitted position is that that by notification dated 16.07.2018, issued u/ s.120 of the Act, by the Principal Chief Commissioner of Income Tax, Karnataka & Goa, the appeals pending before Commissioner of Income Tax (Appeals) - 11 were transferred to Commissioner of Income Tax (Appeals) - 12, Bengaluru. Therefore, in the present case, the assessee cannot have any grievance whatsoever as the impugned order suffers from an irregularity which is not curable and the Tribunal has therefore adopted the right course by setting aside the impugned order. We do not find any mistake in the order which is apparent on the face of the record. Accordingly, this MP is devoid of any merit and is liable to dismissed.
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