https://www.taxtmi.com/caselaws?id=206365 The court dismissed the writ petition challenging the tribunal's order, emphasizing that the power to rectify a mistake under Section 254(2) of the Income Tax Act is limited to rectifying an apparent mistake. The court held that referring to another decision in the tribunal's order does not constitute a mistake apparent from the record. The court found no merit in the petitioner's argument based on the reference to another judgment, clarifying that the decision did not express any opinion on the merits of the addition made in the tribunal's order. en-us Fri, 27 May 2011 00:00:00 +0530 Wed, 12 Dec 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206365 The court dismissed the writ petition challenging the tribunal's order, emphasizing that the power to rectify a mistake under Section 254(2) of the Income Tax Act is limited to rectifying an apparent mistake. The court held that referring to another decision in the tribunal's order does not constitute a mistake apparent from the record. The court found no merit in the petitioner's argument based on the reference to another judgment, clarifying that the decision did not express any opinion on the merits of the addition made in the tribunal's order. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206365