https://www.taxtmi.com/caselaws?id=245811 The appeal under Section 260A of the Income Tax Act challenged the Income Tax Appellate Tribunal's dismissal of a Miscellaneous Petition seeking rectification of a common order, deeming it akin to a review outside the scope of Section 254. The Tribunal found the appellant's lack of cross-examination opportunity unsubstantiated, as it was not raised in the original appeals. As no mistake was identified, the Tribunal rightly dismissed the application, leading to the appeal's dismissal without costs. The judgment emphasizes procedural compliance and timely issue-raising in legal proceedings, clarifying the limited scope of Section 254 applications for rectification. en-us Tue, 18 Mar 2014 00:00:00 +0530 Tue, 08 Apr 2014 12:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245811 The appeal under Section 260A of the Income Tax Act challenged the Income Tax Appellate Tribunal's dismissal of a Miscellaneous Petition seeking rectification of a common order, deeming it akin to a review outside the scope of Section 254. The Tribunal found the appellant's lack of cross-examination opportunity unsubstantiated, as it was not raised in the original appeals. As no mistake was identified, the Tribunal rightly dismissed the application, leading to the appeal's dismissal without costs. The judgment emphasizes procedural compliance and timely issue-raising in legal proceedings, clarifying the limited scope of Section 254 applications for rectification. Case-Laws Income Tax Tue, 18 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245811