https://www.taxtmi.com/caselaws?id=333696 The Tribunal dismissed the Miscellaneous Petition as the alleged mistake was not apparent from the record and did not meet the criteria for rectification under section 254(2) of the Income-tax Act, 1961. The judgment emphasized the importance of maintaining fairness and clarity in tax proceedings by rectifying only manifest errors that cause prejudice to parties involved. en-us Fri, 26 Aug 2016 00:00:00 +0530 Fri, 21 Oct 2016 08:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333696 The Tribunal dismissed the Miscellaneous Petition as the alleged mistake was not apparent from the record and did not meet the criteria for rectification under section 254(2) of the Income-tax Act, 1961. The judgment emphasized the importance of maintaining fairness and clarity in tax proceedings by rectifying only manifest errors that cause prejudice to parties involved. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333696