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    <title>2019 (7) TMI 850 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, citing that once an appeal had been admitted with substantial questions of law framed by the High Court, the Tribunal lacked jurisdiction to proceed with rectification under section 254(2) of the Income Tax Act. The decision was based on legal principles, precedents, and the interpretation of relevant provisions, emphasizing the Tribunal&#039;s limited authority in rectifying orders when appeals are pending before the High Court.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, citing that once an appeal had been admitted with substantial questions of law framed by the High Court, the Tribunal lacked jurisdiction to proceed with rectification under section 254(2) of the Income Tax Act. The decision was based on legal principles, precedents, and the interpretation of relevant provisions, emphasizing the Tribunal&#039;s limited authority in rectifying orders when appeals are pending before the High Court.</description>
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