https://www.taxtmi.com/caselaws?id=121323 The Tribunal dismissed the miscellaneous application, holding that the issues raised by the assessee were adjudicated on merit and did not constitute mistakes apparent from the record. The Tribunal emphasized that section 254(2) does not confer the power to review or reconsider decisions on merit, and the issues raised were beyond the scope of rectification under this provision. en-us Thu, 09 Jul 2009 00:00:00 +0530 Sat, 28 Jul 2012 12:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121323 The Tribunal dismissed the miscellaneous application, holding that the issues raised by the assessee were adjudicated on merit and did not constitute mistakes apparent from the record. The Tribunal emphasized that section 254(2) does not confer the power to review or reconsider decisions on merit, and the issues raised were beyond the scope of rectification under this provision. Case-Laws Income Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121323