The ld DR has objected to the Misc. application filed by the assessee and submitted that it would amount to review its own order which is not permissible under the provisions of Section 254(2) of the Act. The ld DR has further submitted that even otherwise the Tribunal has remanded the matter to the record of the A.O. for conducting a proper enquiry and therefore, it is not acaseof deciding the matter against the assessee.