https://www.taxtmi.com/caselaws?id=283411 The Court held that the Tribunal's decision in the miscellaneous application was a valid rectification of a mistake under Section 254(2) of the Income-tax Act, 1961, and not a review of its earlier order. The rectification aligned with earlier findings by the Income-tax Officer and Commissioner, remaining uncontested by the Department or the assessee. The parties were instructed to bear their own costs in the matter. en-us Wed, 14 Oct 1987 00:00:00 +0530 Sat, 21 Sep 2019 14:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283411 The Court held that the Tribunal's decision in the miscellaneous application was a valid rectification of a mistake under Section 254(2) of the Income-tax Act, 1961, and not a review of its earlier order. The rectification aligned with earlier findings by the Income-tax Officer and Commissioner, remaining uncontested by the Department or the assessee. The parties were instructed to bear their own costs in the matter. Case-Laws Income Tax Wed, 14 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283411