https://www.taxtmi.com/caselaws?id=119998 The Tribunal dismissed the revenue's petition under section 254(2) of the Income-tax Act, 1961, as it found no mistake apparent from the record to warrant rectification. The Tribunal held that the assessee satisfied conditions outlined in a Press Release, preventing detailed scrutiny. Despite a High Court judgment dismissing the revenue's appeal, the Tribunal retained jurisdiction to address the survey issue not considered by the High Court. Ultimately, the Tribunal upheld its original order, emphasizing that the survey fact was not part of the record during the initial appeal. en-us Mon, 28 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119998 The Tribunal dismissed the revenue's petition under section 254(2) of the Income-tax Act, 1961, as it found no mistake apparent from the record to warrant rectification. The Tribunal held that the assessee satisfied conditions outlined in a Press Release, preventing detailed scrutiny. Despite a High Court judgment dismissing the revenue's appeal, the Tribunal retained jurisdiction to address the survey issue not considered by the High Court. Ultimately, the Tribunal upheld its original order, emphasizing that the survey fact was not part of the record during the initial appeal. Case-Laws Income Tax Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119998