https://www.taxtmi.com/caselaws?id=296339 The Tribunal dismissed the Miscellaneous Petition under section 254(2) of the Income Tax Act, 1961, as it did not demonstrate any apparent mistakes on record. The decision was made on the basis that the petition sought re-appreciation of evidence, which is not permissible under the law. The Tribunal emphasized that rectification is only allowed for clear and patent errors, not debatable legal points. The judgment was delivered on May 25, 2012, in Chennai. en-us Fri, 25 May 2012 00:00:00 +0530 Thu, 15 Jul 2021 14:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296339 The Tribunal dismissed the Miscellaneous Petition under section 254(2) of the Income Tax Act, 1961, as it did not demonstrate any apparent mistakes on record. The decision was made on the basis that the petition sought re-appreciation of evidence, which is not permissible under the law. The Tribunal emphasized that rectification is only allowed for clear and patent errors, not debatable legal points. The judgment was delivered on May 25, 2012, in Chennai. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296339