https://www.taxtmi.com/caselaws?id=404240 The tribunal upheld the dismissal of the assessee's miscellaneous application seeking rectification of a mistake apparent from the record in the order for A.Y. 2007-08. The tribunal found that the assessee had already been afforded proper opportunities and considerations in previous proceedings, and filing another application on the same grounds was impermissible under the IT Act. The tribunal emphasized that the issue had been duly addressed and considered in earlier rounds of appeal, leading to the dismissal of the miscellaneous application under section 254(2) of the IT Act. en-us Tue, 16 Feb 2021 00:00:00 +0530 Thu, 18 Feb 2021 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404240 The tribunal upheld the dismissal of the assessee's miscellaneous application seeking rectification of a mistake apparent from the record in the order for A.Y. 2007-08. The tribunal found that the assessee had already been afforded proper opportunities and considerations in previous proceedings, and filing another application on the same grounds was impermissible under the IT Act. The tribunal emphasized that the issue had been duly addressed and considered in earlier rounds of appeal, leading to the dismissal of the miscellaneous application under section 254(2) of the IT Act. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404240