9911796707
TMI Blog2013 (7) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... te order reflects the consideration of all the contentions urged by the parties before it. The contentions urged in the present application - the assessee is merely seeking a review of the order of the Tribunal, which is not possible in these proceedings under S.254(2) - the assessees by the present application is seeking a mere review of the earlier order of the Tribunal without pointing out any specific mistake therein - careful reading of the order of the Tribunal clearly reveals that all the contentions of the parties before it have been duly considered and findings have been given based on the material apparent from record – the present Miscellaneous Application of the assessee cannot be entertained – application decided against ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the ax admitted, being tax component payable on the income returned. As per the demand raised under S.143(1), the amount is Rs.4,43,58,945 in which Rs.1,11,58,458 was towards interest. If the excess payment of Rs.26,35,602 was deducted, interest payable, according to him, remained at Rs.85,22,856. This request of the assessee was rejected and the appeal was dismissed, which according to the learned counsel, is against the principles of natural justice. 3. It is further submitted that the assessee wrongly filed a miscellaneous petition earlier, being No.01/Hyd/2013 before the Tribunal under S.254(2) on the ground of wrong application of law as a mistake apparent from record, and the Hon'ble Tribunal dismissed the said petition on 31.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal dated 10.10.2012, by re-arguing its case. Since such a review is not possible in these proceedings under S.254(2) of the Act, it is submitted that the present application of the assessee is liable to be rejected. 7. We have considered the rival submissions and perused the order of this Tribunal dated 10.10.2012, in the light of the detailed averments made on various aspects by the assessee in the present application. We find that the assessees by the present application is seeking a mere review of the earlier order of the Tribunal dated 10.10.2012, without pointing out any specific mistake therein. A careful reading of the order of the Tribunal, clearly reveals that all the contentions of the parties before it have been duly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds taken, rightly or wrongly, for rectification/recall in the earlier Miscellaneous Petition. By preferring the present application for rectification again, the assessee is seeking not only a review of our decision on the appeal in our order dated 10.10.2012, but also our order dated 31.1.2013 on the earlier Miscellaneous Applications of the assessee. The action of preferring Miscellaneous Application reiterating the very same contentions for a second time, or on new grounds on the plea that the contentions raised in the earlier Miscellaneous Petition were wrongly made, cannot be approved, and such subsequently filed Miscellaneous Application cannot be entertained. We are supported in this behalf by the decision of Hon'ble Allahaba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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