https://www.taxtmi.com/caselaws?id=368536 The Tribunal dismissed the Misc. Application filed by the assessee seeking rectification of apparent mistakes in the order related to disallowance of agricultural income and addition on account of suppression in value of closing stock. The Tribunal held that rectification is only permissible for obvious patent mistakes, not for issues requiring extensive reasoning. It concluded that the issues raised had already been thoroughly examined and decided upon in the original order, thus denying the application for rectification. en-us Mon, 08 Oct 2018 00:00:00 +0530 Tue, 09 Oct 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368536 The Tribunal dismissed the Misc. Application filed by the assessee seeking rectification of apparent mistakes in the order related to disallowance of agricultural income and addition on account of suppression in value of closing stock. The Tribunal held that rectification is only permissible for obvious patent mistakes, not for issues requiring extensive reasoning. It concluded that the issues raised had already been thoroughly examined and decided upon in the original order, thus denying the application for rectification. Case-Laws Income Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368536