In the result, both the appeals of the assessee are dismissed
Bench: Shri Chandra Poojari & Smt. Beena Pillai
reassessment proceedings. ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 12 of 22 (2) J.N. Sahni v. ITAT (2002) 257 ITR 16 (Delhi). In this case, discussing the power of Tribunal to pass an order under section 254(2) it was held that review of an order cannot be done under the garb of section