https://www.taxtmi.com/caselaws?id=381579 The Tribunal dismissed the Miscellaneous Application seeking rectification of a mistake under section 254(2) of the Income Tax Act. The appellant's request for a review was denied as it was deemed impermissible under the Act, with the Tribunal emphasizing that the attempt to change findings under the guise of rectification was not allowed. The Tribunal held that the appellant's objective was to secure a review and acceptance of a claim previously rejected as an afterthought, which was not permissible through a Miscellaneous Application. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 14 Jun 2019 07:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381579 The Tribunal dismissed the Miscellaneous Application seeking rectification of a mistake under section 254(2) of the Income Tax Act. The appellant's request for a review was denied as it was deemed impermissible under the Act, with the Tribunal emphasizing that the attempt to change findings under the guise of rectification was not allowed. The Tribunal held that the appellant's objective was to secure a review and acceptance of a claim previously rejected as an afterthought, which was not permissible through a Miscellaneous Application. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381579