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2020 (1) TMI 1118 - HC - Income TaxRectification of mistake - appellant has argued before this Court as there was audit objection in the matter the appeal could not be disposed of as done by this Court - HELD THAT:- Revenue has not pointed out that the audit objection has been accepted by department nor any record has been place before us. As decided in Haridas Das case [2006 (3) TMI 686 - SUPREME COURT] rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason. In the present case, there is no error apparent on the face of the record and the petitioner infact under the guise of review is challenging the order passed by this Court, which is under review The petitioner has not been able to point out any error apparent on the face of the record, on the contrary this Court has decided the case on merits. Apex Court again dealing with the scope of interference and limitation of review in the case of Inderchand Jain (dead) Through LRs Vs. Motilal (dead) Through LRs [2009 (7) TMI 1029 - SUPREME COURT] while dealing with the scope of review has held that re-appreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible in light of provisions as contained u/s 114 and Order 47 Rule 1 of Code of Civil Procedure, 1908. This court does not find any reason to review the order
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