https://www.taxtmi.com/caselaws?id=399859 The Tribunal dismissed the Department's Misc. Applications seeking rectification of alleged mistakes in the Tribunal's order, emphasizing that rectification is only permissible for obvious errors. The Tribunal held that introducing new facts for review is not allowed under the Income Tax Act, as the Tribunal lacks the power to reconsider its own order. Despite the Department's arguments, no overlooked facts or errors were identified. Consequently, the Tribunal found no merit in the Department's claims and dismissed the applications on 06.10.2020. en-us Tue, 06 Oct 2020 00:00:00 +0530 Wed, 21 Oct 2020 10:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399859 The Tribunal dismissed the Department's Misc. Applications seeking rectification of alleged mistakes in the Tribunal's order, emphasizing that rectification is only permissible for obvious errors. The Tribunal held that introducing new facts for review is not allowed under the Income Tax Act, as the Tribunal lacks the power to reconsider its own order. Despite the Department's arguments, no overlooked facts or errors were identified. Consequently, the Tribunal found no merit in the Department's claims and dismissed the applications on 06.10.2020. Case-Laws Income Tax Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399859