https://www.taxtmi.com/caselaws?id=185562 Rectification under section 254(2) was unavailable where the point sought to be reopened was already covered by admitted appeals before the High Court on the same issue. In that situation, the order could not be revised through miscellaneous applications, because the matter was no longer fit for rectification on the asserted basis. The applications relating to deduction under section 80HHC were therefore not maintainable and were dismissed. en-us Fri, 15 Mar 2013 00:00:00 +0530 Fri, 19 Aug 2016 17:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185562 Rectification under section 254(2) was unavailable where the point sought to be reopened was already covered by admitted appeals before the High Court on the same issue. In that situation, the order could not be revised through miscellaneous applications, because the matter was no longer fit for rectification on the asserted basis. The applications relating to deduction under section 80HHC were therefore not maintainable and were dismissed. Case-Laws Income Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185562