2019 (5) TMI 1423

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Shri Abi Rama Kartikiyen (DR) ORDER PER AMARJIT SINGH, JM This order shall dispose of the Miscellaneous Application Bearing No. 428/M/2018 moved by applicant Arising out of ITA. No. 680/M/16 for the A.Y.2010-11 decided on dated 29.05.2018. 2. It is averred by the applicant that the Hon'ble Bench has decided the ITA. No.680/M/2016 for the A.Y.2010-11 by virtue of order dated 29.05.2018 by al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... used the record. On appraisal of the finding, we noticed that the matter of controversy has been adjudicated on merits. Any change on merits nowhere comes with the provisions u/s 254(2) of the Act, 1961. Moreover, required rectification would tantamount review of the appeal which is not permissible in accordance with law. Taking into account, all the facts and circumstances, we are of the view tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X