https://www.taxtmi.com/caselaws?id=409561 The Tribunal dismissed the Department's Miscellaneous Application, confirming the nullification of proceedings due to the non-service of notice under Section 143(2) of the Income Tax Act. Additionally, the Tribunal clarified that rectification under Section 254(2) is limited to correcting clerical or arithmetical errors and cannot be used for a review, citing precedents. The Tribunal emphasized its lack of jurisdiction to review orders under the guise of rectification. The decision was rendered on 01/06/2021. en-us Tue, 01 Jun 2021 00:00:00 +0530 Mon, 12 Jul 2021 11:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409561 The Tribunal dismissed the Department's Miscellaneous Application, confirming the nullification of proceedings due to the non-service of notice under Section 143(2) of the Income Tax Act. Additionally, the Tribunal clarified that rectification under Section 254(2) is limited to correcting clerical or arithmetical errors and cannot be used for a review, citing precedents. The Tribunal emphasized its lack of jurisdiction to review orders under the guise of rectification. The decision was rendered on 01/06/2021. Case-Laws Income Tax Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409561