Assessee not allowed to raise same issue again in the guise of rectification before ITAT

IN THE ITAT HYDERABAD BENCH ‘A’ Smt. M. Pochamma versus Deputy Commissioner of Income-tax IT APPEAL NOS. 1099-1109 (HYD.) OF 2010 CO NOS. 76-86 (HYD.) OF 2010 M.A. NOS. 203-213 (HYD.) OF 2012 [ASSESSMENT YEAR 2007-08] Date of Pronouncement – 11.01.2013 ORDER Saktijit Dey, Judicial Member By these applications under S. 254(2) of the Income-tax Act, 1961, the applicant-assessees have prayed for rectification/recall of the order of this Tribunal dated 20.7.2012 on the appeals of the Revenue and the cross-objections of the assessee, being ITA Nos.1099 to 1109/Hy...