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2022 (7) TMI 1148 - ITAT AHMEDABADRectification of mistake u/s 254 - LTCG - consideration was received by the late father of the assessee or assessee? - assessee before the Tribunal argued that the assessee having not received any consideration, there was no question of any capital gain tax chargeable in her hands - HELD THAT:- As rightly contended by learned DR, a definite view was taken by the Tribunal while rejecting the main contention of the assessee by passing a well reasoned and well discussed order. It is well settled that the scope of rectification under Section 254(2) of the Act is limited to rectify the mistakes which are apparent from the record and it is not permissible to review the decision taken by the Tribunal. In our view, what the assessee is seeking in the guise of this Miscellaneous Application is the review of the well reasoned and well considered decision taken by the Tribunal which is not permissible under Section 254(2) of the Act. We, therefore, reject the said application being devoid of any merit. Miscellaneous Application is dismissed.
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