https://www.taxtmi.com/caselaws?id=217770 The Tribunal dismissed the application filed by the assessee under section 254(2) of the I.T. Act, stating that the issues raised did not constitute mistakes apparent from the record. The Tribunal emphasized that the scope for rectification under section 254(2) is limited and does not allow for re-arguing the entire matter or reviewing the order. The Tribunal concluded that the assessee's remedy lies in filing an appeal under section 260A of the Act. en-us Wed, 18 Jul 2012 00:00:00 +0530 Sat, 06 Oct 2012 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217770 The Tribunal dismissed the application filed by the assessee under section 254(2) of the I.T. Act, stating that the issues raised did not constitute mistakes apparent from the record. The Tribunal emphasized that the scope for rectification under section 254(2) is limited and does not allow for re-arguing the entire matter or reviewing the order. The Tribunal concluded that the assessee's remedy lies in filing an appeal under section 260A of the Act. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217770