https://www.taxtmi.com/caselaws?id=326149 The Court upheld the Tribunal's decision to reject the rectification application, emphasizing that new evidence cannot be introduced through the rectification process for a rehearing on merits. The Court found discrepancies in the petitioner's claims and records, highlighting the importance of full disclosure. Due to the lack of merit in the appeal and the petitioner's conduct, the Court dismissed the petition without costs. en-us Wed, 30 Mar 2016 00:00:00 +0530 Thu, 07 Apr 2016 10:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326149 The Court upheld the Tribunal's decision to reject the rectification application, emphasizing that new evidence cannot be introduced through the rectification process for a rehearing on merits. The Court found discrepancies in the petitioner's claims and records, highlighting the importance of full disclosure. Due to the lack of merit in the appeal and the petitioner's conduct, the Court dismissed the petition without costs. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326149