https://www.taxtmi.com/caselaws?id=407921 The Tribunal dismissed the Miscellaneous Application, ruling that the assessee's request for review through rectification was beyond the scope of powers granted under section 254(2) of the Income Tax Act, 1961. The Tribunal found no apparent mistake in the earlier decision and clarified that rectification is limited to correcting mistakes apparent from the record, not errors of judgment. The order was pronounced on 25th May 2021. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 May 2021 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407921 The Tribunal dismissed the Miscellaneous Application, ruling that the assessee's request for review through rectification was beyond the scope of powers granted under section 254(2) of the Income Tax Act, 1961. The Tribunal found no apparent mistake in the earlier decision and clarified that rectification is limited to correcting mistakes apparent from the record, not errors of judgment. The order was pronounced on 25th May 2021. Case-Laws Income Tax Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407921