https://www.taxtmi.com/caselaws?id=244525 The High Court upheld the decision of the Income Tax Appellate Tribunal, dismissing petitions seeking rectification of orders under section 254(2) of the Income Tax Act. The Court emphasized that parties must raise all relevant issues during proceedings and cannot expect the Tribunal to address unraised contentions. The Court highlighted that the Tribunal's jurisdiction is limited to rectifying mistakes apparent from the record and does not extend to reviewing the entire case. The allegations of double taxation were found to be without merit and were consequently dismissed. en-us Fri, 31 Jan 2014 00:00:00 +0530 Fri, 04 Apr 2014 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244525 The High Court upheld the decision of the Income Tax Appellate Tribunal, dismissing petitions seeking rectification of orders under section 254(2) of the Income Tax Act. The Court emphasized that parties must raise all relevant issues during proceedings and cannot expect the Tribunal to address unraised contentions. The Court highlighted that the Tribunal's jurisdiction is limited to rectifying mistakes apparent from the record and does not extend to reviewing the entire case. The allegations of double taxation were found to be without merit and were consequently dismissed. Case-Laws Income Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244525