Rectification jurisdiction cannot be used to reopen an issue already pending in High Court appeals.

Rectification under section 254(2) was unavailable where the point sought to be reopened was already covered by admitted appeals before the High Court on the same issue. In that situation, the order could not be revised through miscellaneous applications, because the matter was no longer fit for rectification on the asserted basis. The applications relating to deduction under section 80HHC were therefore not maintainable and were dismissed.

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Issues: Whether the Miscellaneous Applications seeking rectification of the order under section 254(2) of the Income-tax Act, 1961, in relation to deduction under section 80HHC of the Income-tax Act, 1961, were maintainable.

Analysis: The question sought to be reopened was already the subject of admitted appeals before the High Court on the same issue. In that situation, the order could not be revised by invoking the rectification jurisdiction under section 254(2), since the matter was no longer fit for rectification on the basis asserted.

Conclusion: The Miscellaneous Applications were not maintainable and were dismissed.

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