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2013 (7) TMI 688 - ITAT MUMBAIReviewing the order under section 254(2) of the Act - Assessee filed the appeals against the impugned order of the Tribunal dated 26.9.20123 before the Hon'ble Bombay High Court and the Hon'ble Bombay Court has admitted the question of law – Held that:- Since the question of law has already been admitted by the Hon'ble High Court, the question of considering the impugned order of the Tribunal u/s 254(2) of the Act does not arise – Also, reliance is placed upon the judgment in the case of Pankaj Rathi V/s CIT[ 2011 (8) TMI 15 - CALCUTTA HIGH COURT], wherein it has been held that when the appeals have been filed, the Miscellaneous Applications before the Income Tax Appellate Tribunal, itself "needless to mention, parallel proceedings for achieving the same purpose cannot be allowed to be done in a self same matter” – Decided against the Assessee.
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