https://www.taxtmi.com/caselaws?id=386706 The Appellate Tribunal ITAT Pune dismissed the Miscellaneous Application filed by the assessee seeking rectification under section 254(2) of the Income Tax Act, 1961. Despite the assessee's non-appearance during hearings, the Tribunal found no apparent mistake warranting rectification in the order dated 07.02.2019. Emphasizing the limited scope of rectification to correct only obvious errors from the record, the Tribunal highlighted the importance of clear communication and adherence to legal procedures. The judgment underscored the necessity for parties to actively participate in proceedings and clarified that rectification does not extend to revisiting merits already addressed in the order. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 05 Oct 2019 11:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386706 The Appellate Tribunal ITAT Pune dismissed the Miscellaneous Application filed by the assessee seeking rectification under section 254(2) of the Income Tax Act, 1961. Despite the assessee's non-appearance during hearings, the Tribunal found no apparent mistake warranting rectification in the order dated 07.02.2019. Emphasizing the limited scope of rectification to correct only obvious errors from the record, the Tribunal highlighted the importance of clear communication and adherence to legal procedures. The judgment underscored the necessity for parties to actively participate in proceedings and clarified that rectification does not extend to revisiting merits already addressed in the order. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386706