https://www.taxtmi.com/caselaws?id=203046 The Tribunal dismissed the Miscellaneous Petition of the assessee, holding that there was no apparent mistake in its earlier order and that the issues raised by the assessee could not be addressed under rectification proceedings as per section 254(2) of the Income Tax Act. The Tribunal emphasized that rectification is limited to correcting patent and obvious mistakes and does not extend to reviewing or revisiting the merits of the case. en-us Fri, 01 Oct 2010 00:00:00 +0530 Mon, 02 May 2011 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203046 The Tribunal dismissed the Miscellaneous Petition of the assessee, holding that there was no apparent mistake in its earlier order and that the issues raised by the assessee could not be addressed under rectification proceedings as per section 254(2) of the Income Tax Act. The Tribunal emphasized that rectification is limited to correcting patent and obvious mistakes and does not extend to reviewing or revisiting the merits of the case. Case-Laws Income Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203046