https://www.taxtmi.com/caselaws?id=269464 The Tribunal dismissed the miscellaneous applications filed by the assessee for all three assessment years, holding that there were no mistakes apparent from the record that could be rectified under Section 254(2) of the Income Tax Act. The Tribunal emphasized the finality of its earlier order and the limited scope of rectification under Section 254(2). The issues of reassessment validity, jurisdictional transfer, treatment of unsecured loans, and interest disallowance were all found to have been correctly decided in the original order. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269464 The Tribunal dismissed the miscellaneous applications filed by the assessee for all three assessment years, holding that there were no mistakes apparent from the record that could be rectified under Section 254(2) of the Income Tax Act. The Tribunal emphasized the finality of its earlier order and the limited scope of rectification under Section 254(2). The issues of reassessment validity, jurisdictional transfer, treatment of unsecured loans, and interest disallowance were all found to have been correctly decided in the original order. Case-Laws Income Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269464