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HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute centered on whether income received from PGHH constituted 'income from house property' or 'income from other sources.' Court held ITAT's powers under Section 254(2) are limited and do not extend to substantial review of earlier findings. While invalidating ITAT's rectification order, HC explicitly preserved the pending revenue appeal under Section 260-A regarding income classification, noting this ruling would not prejudice the ultimate determination of income characterization in the main appeal.