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TMI Blog2019 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Ms. M. Subashri, JCIT ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present miscellaneous petition, the assessee seeks to review the order passed by the Tribunal in I.T.A. No. 1682/Chny/2017 dated16.08.2018 relevant to the assessment year 2009-2010. By referring to the petition, the ld. Counsel for the assessee has submitted that the Assessing Officer has failed to provide sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and thus, there is no mistake apparent on record. The ld. DR also submitted that review of the order of the Tribunal is not permissible under section 254(2) of the Act. 3. We have heard both the sides, perused the order of the Tribunal. Against second round of litigation, the Tribunal adjudicated the issue and passed the impugned order dated 16.08.2018, wherein, the impugned assessment order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s known to the fact that no credit card can be used by a third party as signature of the card holder is mandatory while using credit card in the swiping machine. Since the assessee was very much aware of the above facts, which was elaborately narrated in the grounds of appeal as well as written submissions filed before this Tribunal on 04.06.2018, we do not find any merits that the above statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the assessee. Moreover, it is clear that Shri Neelamegan has deposed wrong statement in the affidavit, which was contrary to the statement recorded under section 131 of the Act and therefore, the Tribunal has not taken into account of the same in its order dated 16.08.2018. Thus, we find no mistake apparent on the face of the order passed by the Tribunal dated 16.08.2018. Hence, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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