https://www.taxtmi.com/caselaws?id=405181 The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification in the order dated 25.08.2020 under section 254(2) of the Income Tax Act. The Tribunal held that the application was essentially an attempt to re-argue the case and not based on any apparent mistake in the order. Emphasizing the limited scope of rectification under section 254(2), the Tribunal concluded that the assessee's request amounted to a review of the decision, which was beyond the permissible grounds for rectification. The Tribunal upheld its original decision on the appeal and rejected the application for lacking merit. en-us Fri, 05 Mar 2021 00:00:00 +0530 Sat, 13 Mar 2021 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405181 The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification in the order dated 25.08.2020 under section 254(2) of the Income Tax Act. The Tribunal held that the application was essentially an attempt to re-argue the case and not based on any apparent mistake in the order. Emphasizing the limited scope of rectification under section 254(2), the Tribunal concluded that the assessee's request amounted to a review of the decision, which was beyond the permissible grounds for rectification. The Tribunal upheld its original decision on the appeal and rejected the application for lacking merit. Case-Laws Income Tax Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405181