2012 (8) TMI 1193

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..... s been moved by the applicant/assessee for restoration of M.P. No. 47/Mds/2012. The assessee had filed an appeal impugning the order of CIT(A)-I, Coimbatore. The appeal of the assessee was decided by the Tribunal vide order dated 14.03.2012. The Tribunal had dismissed the appeal of the assessee giving detailed reasons therein. Thereafter, the assessee had filed Miscellaneous Petition for rectifyin .....

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..... her in the garb of petition for rectification, the assessee had filed the petition for re-appreciation of the evidence which is not permissible in law. 2. De-hors merits of the case, the second Miscellaneous Petition for rectification of the order of the Tribunal or restoration application of Miscellaneous Petition is not maintainable before the Tribunal. The Hon'ble Orissa High Court in th .....

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