https://www.taxtmi.com/caselaws?id=169844 The Tribunal dismissed the miscellaneous applications under section 254(2) of the Income Tax Act, 1961, emphasizing that the additional ground raised by the assessee had been duly considered and addressed in the Commissioner of Income-tax (Appeals) order. The Tribunal ruled that the non-consideration of the additional ground did not constitute a mistake apparent on record, as per the Act's provisions, leading to the dismissal of the appeals. The decision was pronounced on March 21, 2013, in Chennai. en-us Thu, 21 Mar 2013 00:00:00 +0530 Tue, 12 May 2015 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169844 The Tribunal dismissed the miscellaneous applications under section 254(2) of the Income Tax Act, 1961, emphasizing that the additional ground raised by the assessee had been duly considered and addressed in the Commissioner of Income-tax (Appeals) order. The Tribunal ruled that the non-consideration of the additional ground did not constitute a mistake apparent on record, as per the Act's provisions, leading to the dismissal of the appeals. The decision was pronounced on March 21, 2013, in Chennai. Case-Laws Income Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169844