https://www.taxtmi.com/caselaws?id=64517 The Tribunal dismissed the miscellaneous applications filed by the assessees, upholding the refusal to admit additional evidence under Rule 46A and determining remittances as income from undisclosed sources. It clarified that Section 254(2) only allows rectification of mistakes apparent from the record, which was not found in this case. The non-disposal of the application under Rule 29 was deemed non-prejudicial as it was not pressed or argued by the assessees' counsel. The Tribunal's decision was grounded in procedural compliance with the Income-tax Act and the Appellate Tribunal Rules. en-us Fri, 27 Jun 1997 00:00:00 +0530 Tue, 08 Feb 2011 12:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64517 The Tribunal dismissed the miscellaneous applications filed by the assessees, upholding the refusal to admit additional evidence under Rule 46A and determining remittances as income from undisclosed sources. It clarified that Section 254(2) only allows rectification of mistakes apparent from the record, which was not found in this case. The non-disposal of the application under Rule 29 was deemed non-prejudicial as it was not pressed or argued by the assessees' counsel. The Tribunal's decision was grounded in procedural compliance with the Income-tax Act and the Appellate Tribunal Rules. Case-Laws Income Tax Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64517