https://www.taxtmi.com/caselaws?id=119241 The Tribunal dismissed the Miscellaneous Application seeking rectification of its order, emphasizing that rectification under section 254(2) of the Income-tax Act is limited to correcting apparent errors, not re-adjudication. The Tribunal clarified that it cannot reconsider matters already decided and rectification does not allow re-examination of evidence. Despite extensive submissions by the appellant, the Tribunal found no error apparent on record warranting rectification, affirming its original order. The case underscores the importance of presenting relevant evidence during hearings and the restricted scope of rectification under section 254(2) of the Income-tax Act. en-us Thu, 20 Sep 2007 00:00:00 +0530 Mon, 09 Jul 2012 18:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119241 The Tribunal dismissed the Miscellaneous Application seeking rectification of its order, emphasizing that rectification under section 254(2) of the Income-tax Act is limited to correcting apparent errors, not re-adjudication. The Tribunal clarified that it cannot reconsider matters already decided and rectification does not allow re-examination of evidence. Despite extensive submissions by the appellant, the Tribunal found no error apparent on record warranting rectification, affirming its original order. The case underscores the importance of presenting relevant evidence during hearings and the restricted scope of rectification under section 254(2) of the Income-tax Act. Case-Laws Income Tax Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119241