https://www.taxtmi.com/caselaws?id=240809 The Tribunal upheld the original order dismissing the appeal due to the shortfall in the payment of admitted taxes on the returned income. The applicant's plea for rectification/recall under S.254(2) of the Income-tax Act, 1961 was rejected as the Tribunal found no mistake apparent from the record justifying rectification. Despite the applicant's detailed breakdown of tax payments, the Tribunal confirmed the shortfall in admitted and undisputed tax payments, acknowledging the financial constraints and efforts to clear the outstanding balance. The Tribunal emphasized that rectification proceedings were limited to identifying errors in the order, not revisiting the case's merits. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 12 Dec 2013 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240809 The Tribunal upheld the original order dismissing the appeal due to the shortfall in the payment of admitted taxes on the returned income. The applicant's plea for rectification/recall under S.254(2) of the Income-tax Act, 1961 was rejected as the Tribunal found no mistake apparent from the record justifying rectification. Despite the applicant's detailed breakdown of tax payments, the Tribunal confirmed the shortfall in admitted and undisputed tax payments, acknowledging the financial constraints and efforts to clear the outstanding balance. The Tribunal emphasized that rectification proceedings were limited to identifying errors in the order, not revisiting the case's merits. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240809