https://www.taxtmi.com/caselaws?id=378056 The Tribunal dismissed the Revenue's Misc. Applications, finding no apparent mistake in its order and emphasizing that disagreement with its reasoning does not constitute a mistake. It held that rectification under section 254(2) of the Income-tax Act is limited to obvious errors on record, not those requiring extensive reasoning, and failure to consider an argument does not qualify. The Tribunal concluded that it lacked jurisdiction to issue a second order and relied on relevant legal precedents in its decision. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378056 The Tribunal dismissed the Revenue's Misc. Applications, finding no apparent mistake in its order and emphasizing that disagreement with its reasoning does not constitute a mistake. It held that rectification under section 254(2) of the Income-tax Act is limited to obvious errors on record, not those requiring extensive reasoning, and failure to consider an argument does not qualify. The Tribunal concluded that it lacked jurisdiction to issue a second order and relied on relevant legal precedents in its decision. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378056