https://www.taxtmi.com/caselaws?id=169143 The Tribunal dismissed the Revenue's miscellaneous applications seeking a review of its order, emphasizing that its jurisdiction under section 254(2) was limited to rectifying clear mistakes on the record, not to review orders passed on merits. The Tribunal highlighted that the subsequent decision relied upon by the Revenue had been overturned by the High Court, rendering the applications baseless. Consequently, the Tribunal upheld its original order for assessment year 2005-06 and rejected the Revenue's applications. en-us Wed, 16 Jul 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169143 The Tribunal dismissed the Revenue's miscellaneous applications seeking a review of its order, emphasizing that its jurisdiction under section 254(2) was limited to rectifying clear mistakes on the record, not to review orders passed on merits. The Tribunal highlighted that the subsequent decision relied upon by the Revenue had been overturned by the High Court, rendering the applications baseless. Consequently, the Tribunal upheld its original order for assessment year 2005-06 and rejected the Revenue's applications. Case-Laws Income Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169143