https://www.taxtmi.com/caselaws?id=13489 The HC allowed the Department's appeal, setting aside the Tribunal's order that had permitted rectification under Section 254(2) of the Act. The Tribunal exceeded its jurisdiction by rehearing the appeal and reversing its prior decision after the assessee opted for the KVSS. The HC clarified that Section 254(2) permits only correction of apparent mistakes, not reconsideration of merits. en-us Thu, 20 Jul 2006 00:00:00 +0530 Fri, 01 Mar 2024 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13489 The HC allowed the Department's appeal, setting aside the Tribunal's order that had permitted rectification under Section 254(2) of the Act. The Tribunal exceeded its jurisdiction by rehearing the appeal and reversing its prior decision after the assessee opted for the KVSS. The HC clarified that Section 254(2) permits only correction of apparent mistakes, not reconsideration of merits. Case-Laws Income Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13489