https://www.taxtmi.com/caselaws?id=361912 The Tribunal dismissed the Revenue's Miscellaneous Application seeking rectification of an earlier order under section 254(2) of the Income Tax Act, 1961. It held that rectifying a previous Miscellaneous Application with another is impermissible, emphasizing that rectification under section 254(2) can only be made against an order passed by the Tribunal under section 254(1) relating to an appeal filed under section 253. The decision aligned with legal principles established in the case law, resulting in the rejection of the Revenue's application. en-us Wed, 06 Jun 2018 00:00:00 +0530 Wed, 10 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361912 The Tribunal dismissed the Revenue's Miscellaneous Application seeking rectification of an earlier order under section 254(2) of the Income Tax Act, 1961. It held that rectifying a previous Miscellaneous Application with another is impermissible, emphasizing that rectification under section 254(2) can only be made against an order passed by the Tribunal under section 254(1) relating to an appeal filed under section 253. The decision aligned with legal principles established in the case law, resulting in the rejection of the Revenue's application. Case-Laws Income Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361912