https://www.taxtmi.com/caselaws?id=390883 The Tribunal clarified that its power under section 254(2) of the Income Tax Act was limited to rectifying mistakes apparent on the face of the record, not for reviewing orders. In the case involving unproved creditors of an assessee acting as a dealer and commission agent in onions, relief was granted based on confirmation by some creditors, but the addition was partially sustained due to failure to prove all creditors' genuineness. The Tribunal dismissed the miscellaneous application, emphasizing a thorough consideration of facts and documents in the decision. en-us Fri, 10 Jan 2020 00:00:00 +0530 Tue, 14 Jan 2020 08:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390883 The Tribunal clarified that its power under section 254(2) of the Income Tax Act was limited to rectifying mistakes apparent on the face of the record, not for reviewing orders. In the case involving unproved creditors of an assessee acting as a dealer and commission agent in onions, relief was granted based on confirmation by some creditors, but the addition was partially sustained due to failure to prove all creditors' genuineness. The Tribunal dismissed the miscellaneous application, emphasizing a thorough consideration of facts and documents in the decision. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390883