https://www.taxtmi.com/caselaws?id=378407 A Miscellaneous Application under section 254(2) was not maintainable where the assessee sought reconsideration of the Tribunal's earlier merits decision rather than pointing to any mistake apparent from the record. The Tribunal noted that the grievance had already been considered, and the challenge to its conclusions on the Commissioner (Appeals)' powers and treatment of new sources of income amounted to an impermissible request for review. As section 254(2) does not permit review, the application was rejected. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 15 Apr 2019 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378407 A Miscellaneous Application under section 254(2) was not maintainable where the assessee sought reconsideration of the Tribunal's earlier merits decision rather than pointing to any mistake apparent from the record. The Tribunal noted that the grievance had already been considered, and the challenge to its conclusions on the Commissioner (Appeals)' powers and treatment of new sources of income amounted to an impermissible request for review. As section 254(2) does not permit review, the application was rejected. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378407