https://www.taxtmi.com/caselaws?id=409031 Rectification under section 254(2) is not maintainable where the applicant only seeks reconsideration of a matter already decided on the existing record and no patent mistake is shown. The Tribunal had earlier deleted additions linked to alleged unaccounted transactions because the seized diary was not corroborated, no incriminating material was found from the assessee's premises, and cross-examination had been denied despite requests. As the Miscellaneous Application merely attempted reappreciation of the same material rather than correction of any apparent error, no mistake from the record was made out and rectification was refused. en-us Tue, 25 May 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409031 Rectification under section 254(2) is not maintainable where the applicant only seeks reconsideration of a matter already decided on the existing record and no patent mistake is shown. The Tribunal had earlier deleted additions linked to alleged unaccounted transactions because the seized diary was not corroborated, no incriminating material was found from the assessee's premises, and cross-examination had been denied despite requests. As the Miscellaneous Application merely attempted reappreciation of the same material rather than correction of any apparent error, no mistake from the record was made out and rectification was refused. Case-Laws Income Tax Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409031