https://www.taxtmi.com/caselaws?id=388980 The ITAT found no apparent mistake in its original order that required rectification. It noted that the appellant's admissions during his wife's assessment proceedings justified the addition of Rs. 36 lakhs to his income. The ITAT remanded the case to the CIT(A) for a fresh decision, emphasizing that the CIT(A) should not be influenced by previous observations. The application for rectification was dismissed, as the ITAT held that the scope of Section 254(2) did not allow for re-arguing the case. en-us Tue, 29 Oct 2019 00:00:00 +0530 Thu, 28 Nov 2019 13:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388980 The ITAT found no apparent mistake in its original order that required rectification. It noted that the appellant's admissions during his wife's assessment proceedings justified the addition of Rs. 36 lakhs to his income. The ITAT remanded the case to the CIT(A) for a fresh decision, emphasizing that the CIT(A) should not be influenced by previous observations. The application for rectification was dismissed, as the ITAT held that the scope of Section 254(2) did not allow for re-arguing the case. Case-Laws Income Tax Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388980