2021 (6) TMI 819

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..... scellaneous application, the assessee seeks rectification of mistake apparent from the record in order MA No. 207/Mum/2018, dated 17/09/2018 arising out of ITA No.3444/Mum/2014. 2. In the miscellaneous application, the assessee has contended that the earlier miscellaneous application was dismissed by ex-parte order, as the assessee has not received the notice as there was a change in the address .....

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..... cannot be subjected to an appeal u/s 254(2). In this view of the matter, in our considered opinion, this miscellaneous application against a miscellaneous application order is not maintainable. In this view of the matter, this miscellaneous application by the assessee stands dismissed. 4. In the result, miscellaneous application by the assessee stands dismissed. Order pronounced in the open cou .....

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