https://www.taxtmi.com/caselaws?id=395263 The Tribunal dismissed the Miscellaneous Application seeking a review of its ex-parte order under section 254(2) of the Income Tax Act, 1961. The application lacked merit as no apparent mistake was found in the original order. The Tribunal emphasized the limited scope of rectification under section 254(2) and upheld its original decision, emphasizing the importance of rectifying only apparent errors in the record, not reviewing judgments beyond the specified scope. en-us Fri, 10 Jan 2020 00:00:00 +0530 Wed, 13 May 2020 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395263 The Tribunal dismissed the Miscellaneous Application seeking a review of its ex-parte order under section 254(2) of the Income Tax Act, 1961. The application lacked merit as no apparent mistake was found in the original order. The Tribunal emphasized the limited scope of rectification under section 254(2) and upheld its original decision, emphasizing the importance of rectifying only apparent errors in the record, not reviewing judgments beyond the specified scope. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395263