https://www.taxtmi.com/caselaws?id=380469 The Tribunal dismissed the Miscellaneous Petition filed by the assessee seeking rectification of an order under section 254(2) of the Income Tax Act, stating that rectification can only be done under section 254(1) and not under section 254(2) as requested. The judgment underscores the necessity of adhering to the correct legal provisions when seeking rectification of Tribunal orders, ensuring compliance with statutory frameworks and maintaining the integrity of the judicial process in tax matters. en-us Fri, 17 May 2019 00:00:00 +0530 Wed, 22 May 2019 07:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380469 The Tribunal dismissed the Miscellaneous Petition filed by the assessee seeking rectification of an order under section 254(2) of the Income Tax Act, stating that rectification can only be done under section 254(1) and not under section 254(2) as requested. The judgment underscores the necessity of adhering to the correct legal provisions when seeking rectification of Tribunal orders, ensuring compliance with statutory frameworks and maintaining the integrity of the judicial process in tax matters. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380469