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2021 (9) TMI 413 - AT - Income TaxRectification of mistake - original order passed by this Tribunal contains certain mistake of facts and law - judicial precedents relied upon by the counsel for the petitioner as well as arguments advanced do not find place in the impugned order passed by this Tribunal - HELD THAT:- The petitioner had not filed the decisions relied upon by her at the time of hearing. Secondly, there is no material on record indicating that the counsel for the petitioner had relied upon these decisions and brought to specific the notice of the Bench. It is settled position of law that it is not mandatory to deal with each and every decision relied upon by either of the parties to the case unless otherwise they were specifically brought to the notice of the Bench. Further, this issue requires examination, arguments to establish as to how these decisions are identical to issue on hand. Therefore, the points which are considered to be mistake apparent from the record by the petitioner does not constitute a mistake apparent from the record. Thus, the present Miscellaneous Petition is totally misconceived and liable to be rejected. Accordingly, the Miscellaneous Petition is dismissed.
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