https://www.taxtmi.com/caselaws?id=378591 The High Court upheld the Tribunal's decision, emphasizing that once an order is passed under Section 254(2) of the Income Tax Act, it cannot be rectified again under the same provision. The Court clarified that repetitive applications under Section 254(2) are impermissible, as the Tribunal had already rectified the mistake in the original order. The subsequent application by the Revenue seeking rectification was deemed not maintainable. The appeal was dismissed, and the application for condonation of delay was rejected. en-us Mon, 25 Mar 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378591 The High Court upheld the Tribunal's decision, emphasizing that once an order is passed under Section 254(2) of the Income Tax Act, it cannot be rectified again under the same provision. The Court clarified that repetitive applications under Section 254(2) are impermissible, as the Tribunal had already rectified the mistake in the original order. The subsequent application by the Revenue seeking rectification was deemed not maintainable. The appeal was dismissed, and the application for condonation of delay was rejected. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378591