AMRIT BOTTLERS P LTD Vs. INCOME TAX OFFICER
INCOME TAX APPELLATE TRIBUNAL
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N. Pachuau, Accountant Member -
(1.) BY this misc. application the assessee has required the Tribunal to amend its order dated 30-4-1991 under the provisions of Section 254(2) of the Income-tax Act, 1961.
(2.) We have heard Sri P.R.P. Verma, the learned counsel of the assessee and Sri S.C. Sen, the learned senior departmental representative. We have also perused the order of the Tribunal dated 30-4-1991. The paper book filed by the assessee's counsel on 8-7-1991 on which the assessee's counsel has heavily relied on was also gone through.
On careful consideration of the arguments advanced by both the sides and the records available to us, we do not find any merit in the misc. application filed by the assessee. We also find that the paper book filed by the assessee on 8-7-1991 was not filed before the Tribunal during the course of hearing the appeal. Since the Tribunal has passed its order on the basis of arguments advanced by both the sides during the course of hearing the appeal as well as on the basis of the records available before it, the alleged mistakes stated to have been committed by the Tribunal cannot be said to be apparent from the records. In fact, the assessee merely made an attempt to persuade the Tribunal to review its order which is not permissible in law as held in a number of judicial decisions.
(3.) IN view of the facts stated above, the misc. application filed by the assessee is hereby rejected.
T.A. Bukte, Judicial Member;
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