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TMI Blog2018 (7) TMI 2258X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. Shri Arindam Bhattacharjee, Addl. CIT, D/R. appearing on behalf of the Revenue. ORDER By this miscellaneous application, the assessee states that a mistake apparent on record has crept into the order of the Tribunal in ITA No. 1749/Kol/2016, for the Assessment Year 2008-09. This miscellaneous application runs into about 23 pages. 2. The ld. Counsel for the assessee submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s application be dismissed as not maintainable. 4. After considering rival submissions and perusing the papers on record, we find that the assessee in his 23 page objections, has parawise disputed the findings of the Tribunal. This can be done only in an appeal against the order of the Tribunal. The elaborate miscellaneous application and the contents in the same clearly demonstrate that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpermissible and the Tribunal has travelled out of its jurisdiction to allow a Miscellaneous Petition in the name of reviewing its own order. In the present case, in the guise of rectification, the Tribunal reviewed its earlier order and allowed the Miscellaneous Petition which is not in accordance with law. Section 254(2) of the Act does not contemplate rehearing of the appeal for a fresh dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence anything debatable cannot be a subject matter of rectification."
4.2. Applying the propositions of law laid down in the above referred case-law to the facts of this case, we hold that there is not mistake apparent on record in the order of the Tribunal requiring rectification.
5. In the result, this miscellaneous application of the assessee is dismissed as non-maintainable. X X X X Extracts X X X X X X X X Extracts X X X X
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