TMI Blog2019 (6) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... 956 - ITAT MUMBAI] . ITAT was very much conscious about the assessee s claim that the jewellery belongs to daughter in law. However, ITAT considered it an afterthought. Now assessee seeks that the said order may be reviewed and assessee s claim accepted. The assessee also submits that case law relied by the ITAT in the M.A. actually helps the assessee. We find that the assessee is clearly seeki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order of this Tribunal in M.A. No. 42/Mum/2018. In the Miscellaneous Application assessee submits that earlier the assessee has filed Miscellaneous Application submitting that in Income Tax Appeal there were affidavit filed for the proposition that the jewellery found in search belonged to daughter in law. The assessee submits that ITAT has wrongly considered it as an afterthought. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Miscellaneous Application order itself is not permitted as the Act does not postulate Miscellaneous Application against Miscellaneous Application. Furthermore, learned DR submitted that the in the income tax appeal, ITAT has duly examined assessee s submission and found the same to be an afterthought. Further, learned Departmental Representative prayed that the assessee now insists that this find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the assessee is clearly seeking review of the order by the assessee which is not permissible under the Act. Furthermore, we find that the same issue in an M.A. was dealt with by the ITAT in Miscellaneous Application No. 42/Mum/2018 against which this Miscellaneous Application has been filed. ITAT has duly passed the order in Miscellaneous Application which now assessee claims that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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