https://www.taxtmi.com/caselaws?id=186207 The Tribunal dismissed the Revenue's Miscellaneous Application, reiterating that its power under Section 254(2) is limited to rectifying clear errors apparent on the record. It emphasized that the Tribunal cannot re-argue or review decisions made in the original order beyond the scope of the provision. The judgment underscores that the Tribunal's role is not that of an appellate court and that the application for rectification cannot be used to reopen and reargue the entire matter. The decision reaffirms the principle that the Tribunal's authority is confined to rectifying evident errors and not to act as an appellate body. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 07 Oct 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186207 The Tribunal dismissed the Revenue's Miscellaneous Application, reiterating that its power under Section 254(2) is limited to rectifying clear errors apparent on the record. It emphasized that the Tribunal cannot re-argue or review decisions made in the original order beyond the scope of the provision. The judgment underscores that the Tribunal's role is not that of an appellate court and that the application for rectification cannot be used to reopen and reargue the entire matter. The decision reaffirms the principle that the Tribunal's authority is confined to rectifying evident errors and not to act as an appellate body. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186207