https://www.taxtmi.com/caselaws?id=13543 The HC set aside the ITAT's order of rectification under Section 254(2) of the Income Tax Act, 1961, deeming it legally unsustainable. The court emphasized that rectification is limited to correcting apparent mistakes and cannot be used as an indirect review. The appeal was allowed without costs. en-us Wed, 11 Oct 2006 00:00:00 +0530 Thu, 22 Feb 2024 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13543 The HC set aside the ITAT's order of rectification under Section 254(2) of the Income Tax Act, 1961, deeming it legally unsustainable. The court emphasized that rectification is limited to correcting apparent mistakes and cannot be used as an indirect review. The appeal was allowed without costs. Case-Laws Income Tax Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13543