https://www.taxtmi.com/caselaws?id=61602 The Tribunal upheld the disallowance of additional sugarcane purchase price made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals). The Tribunal rejected the assessee's application under section 254(2), emphasizing its authority to consider all relevant legal issues beyond those raised before the CIT(A). The Tribunal ruled that its power under section 254(2) is limited to rectifying apparent mistakes and does not extend to reviewing its decision, ultimately dismissing the application on these grounds. en-us Wed, 25 May 2005 00:00:00 +0530 Sat, 07 Jul 2012 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61602 The Tribunal upheld the disallowance of additional sugarcane purchase price made by the Assessing Officer and confirmed by the Commissioner of Income Tax (Appeals). The Tribunal rejected the assessee's application under section 254(2), emphasizing its authority to consider all relevant legal issues beyond those raised before the CIT(A). The Tribunal ruled that its power under section 254(2) is limited to rectifying apparent mistakes and does not extend to reviewing its decision, ultimately dismissing the application on these grounds. Case-Laws Income Tax Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61602