https://www.taxtmi.com/caselaws?id=122813 The Tribunal dismissed the Miscellaneous Application, holding that there was no mistake apparent from the record warranting rectification. The Tribunal concluded that the view taken in the original order was a possible view, and the arguments and evidence presented by the assessee were considered. The Tribunal emphasized that the assessee was effectively seeking a review of the order under the guise of a rectification proceeding, which was not permissible. en-us Thu, 10 Sep 2009 00:00:00 +0530 Fri, 17 Aug 2012 15:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122813 The Tribunal dismissed the Miscellaneous Application, holding that there was no mistake apparent from the record warranting rectification. The Tribunal concluded that the view taken in the original order was a possible view, and the arguments and evidence presented by the assessee were considered. The Tribunal emphasized that the assessee was effectively seeking a review of the order under the guise of a rectification proceeding, which was not permissible. Case-Laws Income Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122813