https://www.taxtmi.com/caselaws?id=255453 The Tribunal dismissed the Revenue's Miscellaneous Application, ruling that the alleged errors did not qualify as rectifiable mistakes under section 254(2) of the IT Act. Emphasizing the distinction between rectification and review, the Tribunal maintained that new evidence post-order could not be considered. The Tribunal's decision stood, as the matters raised were subject to appeal before the High Court, preventing the Tribunal from revisiting its initial ruling. The order was issued on 07/01/2015. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sat, 17 Jan 2015 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255453 The Tribunal dismissed the Revenue's Miscellaneous Application, ruling that the alleged errors did not qualify as rectifiable mistakes under section 254(2) of the IT Act. Emphasizing the distinction between rectification and review, the Tribunal maintained that new evidence post-order could not be considered. The Tribunal's decision stood, as the matters raised were subject to appeal before the High Court, preventing the Tribunal from revisiting its initial ruling. The order was issued on 07/01/2015. Case-Laws Income Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255453