https://www.taxtmi.com/caselaws?id=256440 The Tribunal rejected the assessee's application for rectification, concluding that it lacked merit and did not meet the requirements under section 254(2) of the Income Tax Act. The Tribunal clarified that seeking a review in the guise of rectification was impermissible and found the legal arguments presented not applicable to the case. The dispute regarding the assessee's classification as a developer or works contractor was set aside for fresh determination by the Assessing Officer, a decision the assessee disputed. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 13 Feb 2015 07:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256440 The Tribunal rejected the assessee's application for rectification, concluding that it lacked merit and did not meet the requirements under section 254(2) of the Income Tax Act. The Tribunal clarified that seeking a review in the guise of rectification was impermissible and found the legal arguments presented not applicable to the case. The dispute regarding the assessee's classification as a developer or works contractor was set aside for fresh determination by the Assessing Officer, a decision the assessee disputed. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256440