Dismissing the petition the Court held that ; miscellaneous petition filed by assessee was seeking review of order on the basis of principle laid down by Superior courts was held to be not permissible . ( AY. 2014-15)
Gowthami Associates v. ITO (2018) 168 ITD 509 (Bang) (Trib.)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Review of order on the basis of principle laid down by Superior courts was held to be not permissible .