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2021 (3) TMI 815 - AT - Income TaxRectification u/s 254 - HELD THAT:- There is no mistake apparent from record as per the submission of the assessee above. Assessee is seeking review of the order. Paragraph 13&14 of the above order duly considers the relevant aspect. ITAT has not considered ITAT Bangalore bench decision in the case of Texport Overseas Private Limited versus DCIT. [2018 (9) TMI 1977 - ITAT BANGALORE] - In this regard it is noted that ITAT in the earlier part of its order has duly noted that the assessee has referred to several decisions. We are of the opinion that there is no requirement that each and every case law cited by the assessee has to be specifically dealt with in the order of ITAT unless the same is found to be applicable on the facts of the case. We are of the considered opinion that assessee is seeking a review of the order of the ITAT which is not sustainable in law. Upon careful consideration we find that ITAT has duly appreciated the submissions and thereafter passed the order upholding the order's of authorities below. We find that by way of this miscellaneous application the assessee seeks a review of the order of the tribunal in the garb of rectification of mistake apparent from record. It is settled law that a review of the order in the garb of rectification of mistake apparent from record is not permissible in law. Accordingly this miscellaneous application filed by the assessee stands dismissed
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