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2023 (2) TMI 909 - AT - Income TaxRectification of mistake u/s 254 - Income from factory premises - income from business OR income from other sources - HELD THAT:- Assessee is seeking recalling of the order [2015 (8) TMI 1566 - ITAT DELHI] passed by the Tribunal. The assessee has failed to point out error which is apparent from the record and can be rectified u/s 254 The judgments relied by the Ld. Counsel for the assessee do not help as in the case of Radhasoami Satsang [1991 (11) TMI 2 - SUPREME COURT] has clarified that the decision is confined to the facts of the case and may not be treated as an authority on aspects which have been decided for general application. Therefore, respectfully following the judgment of Hon’ble Supreme Court in the case of CIT vs M/s Reliance Telecom Ltd. [2021 (12) TMI 211 - SUPREME COURT] no merit in the contention of the assessee that there is a mistake apparent on record and needs to be rectified. On the contrary, it would tantamount to revisit the decision of the Tribunal on merit and to disturb the observations of the Tribunal which was given after appreciating the facts on record.M.A. filed by the assessee is dismissed.
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