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2019 (3) TMI 204 - AT - Income TaxRectification of mistake - limited mandate of Section 254(2) - adhoc disallowance of 15% of vehicle expenses, tea and sundry expenses - assessee submitted self supporting vouchers which could not be verified with third party evidence , which disallowance stood reduced to 5% by learned CIT(A) because personal element in these type of expenses cannot be ruled out - ITAT further reduced the disallowance to ₹ 1,00,000/- - HELD THAT:- ITAT has taken a decision based on entire factual matrix of the case which cannot be faulted with and what assessee vide this MA is seeking review of the tribunal order dated 21.12.2017 which is not permissible within limited mandate of Section 254(2) of the Income-tax Act, 1961 as only mistakes apparent from record can be rectified within limited mandate of Section 254(2). Thus,this MA stood dismissed.
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