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Issues:
1. Rectification of mistakes apparent from record by recalling a miscellaneous order. 2. Maintainability of a second miscellaneous application before the Tribunal for recalling an order. Detailed Analysis: Issue 1: The judgment involved the disposal of a miscellaneous application by the assessee seeking rectification of mistakes apparent from the record by recalling a miscellaneous order dated 18th Dec., 2008. The assessee contended that the Tribunal failed to rectify the mistakes pointed out in the rectification application filed under s. 254(2) of the IT Act. The applicant argued that the mistakes were apparent from the record and should have been rectified, citing the Tribunal's obligation to follow earlier decisions of the Co-ordinate Bench. The assessee relied on legal precedents emphasizing the importance of rectification to prevent perpetuation of mistakes. The Tribunal was urged to hear and decide the rectification application correctly after recalling the miscellaneous order. Issue 2: The judgment addressed the legal issue of the maintainability of a second miscellaneous application before the Tribunal for recalling an order after the first rectification application had been dismissed. Various legal cases were cited to establish the principle that if one application seeking the same relief had been dismissed, subsequent applications on the same grounds should also be dismissed. The Tribunal concluded that if a previous application had been rejected on merits, indicating that no mistake was apparent in the order, a second application based on the same facts for recalling the order was not maintainable and should be dismissed. The decision was made against the assessee and in favor of the Revenue based on the established legal principles discussed in the cited cases. In summary, the judgment dealt with the rectification of mistakes apparent from the record by recalling a miscellaneous order and the maintainability of a second miscellaneous application for recalling an order. The Tribunal emphasized the importance of following legal precedents and established principles in determining the maintainability of such applications. Ultimately, the second miscellaneous application filed by the assessee was deemed not maintainable and was dismissed accordingly.
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