https://www.taxtmi.com/caselaws?id=19341 A rectification application under section 254 of the Income-tax Act was rejected because the alleged omission was not a mistake apparent from the record and therefore fell outside the narrow scope of rectification. The Bombay HC upheld that view, and once the rectification order stood, no further question survived for reference because the earlier order had already attained finality. The Tribunal's rejection of the rectification petition was upheld, and the reference application was dismissed. en-us Mon, 14 Sep 1992 00:00:00 +0530 Thu, 05 Nov 2009 15:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19341 A rectification application under section 254 of the Income-tax Act was rejected because the alleged omission was not a mistake apparent from the record and therefore fell outside the narrow scope of rectification. The Bombay HC upheld that view, and once the rectification order stood, no further question survived for reference because the earlier order had already attained finality. The Tribunal's rejection of the rectification petition was upheld, and the reference application was dismissed. Case-Laws Income Tax Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19341