https://www.taxtmi.com/caselaws?id=282033 The Tribunal dismissed both Miscellaneous Applications filed by the assessee for A.Y. 2002-03 and A.Y. 2008-09, as the alleged mistakes were not considered apparent from the record and required detailed examination beyond the scope of rectification under section 254(2) of the Act. The Tribunal reiterated that its power is limited to rectifying obvious and patent mistakes and does not extend to reviewing or re-evaluating the substantive decision. en-us Mon, 23 Jul 2018 00:00:00 +0530 Fri, 19 Jul 2019 06:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282033 The Tribunal dismissed both Miscellaneous Applications filed by the assessee for A.Y. 2002-03 and A.Y. 2008-09, as the alleged mistakes were not considered apparent from the record and required detailed examination beyond the scope of rectification under section 254(2) of the Act. The Tribunal reiterated that its power is limited to rectifying obvious and patent mistakes and does not extend to reviewing or re-evaluating the substantive decision. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282033