https://www.taxtmi.com/caselaws?id=11462 The court allowed the application for condonation of delay under section 260A of the Income-tax Act, 1961, and proceeded with the appeal. The assessment of agricultural income for the year 1994-95 resulted in appeals before the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal. The court emphasized the limited scope of section 254(2) for rectification, requiring mistakes to be apparent from the record. It prohibited indirect review under the guise of rectification and stressed the necessity of specific pleadings and evidence in legal proceedings. Ultimately, the court dismissed the appeal for lack of merit. en-us Wed, 22 Oct 2003 00:00:00 +0530 Mon, 10 Aug 2009 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11462 The court allowed the application for condonation of delay under section 260A of the Income-tax Act, 1961, and proceeded with the appeal. The assessment of agricultural income for the year 1994-95 resulted in appeals before the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal. The court emphasized the limited scope of section 254(2) for rectification, requiring mistakes to be apparent from the record. It prohibited indirect review under the guise of rectification and stressed the necessity of specific pleadings and evidence in legal proceedings. Ultimately, the court dismissed the appeal for lack of merit. Case-Laws Income Tax Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11462