https://www.taxtmi.com/caselaws?id=409961 The Tribunal dismissed all miscellaneous applications filed by the assessee seeking to recall the order under section 254(2) of the Income-tax Act, 1961 for the A.Y. 2007-08. The Tribunal held that once rectification under section 254(2) was completed and merged with the original order passed under section 254(1), no further application for rectification was permissible. Citing decisions of the Hon'ble Orissa High Court and Madras High Court, the Tribunal concluded that the assessee's application was not maintainable. en-us Tue, 20 Jul 2021 00:00:00 +0530 Tue, 20 Jul 2021 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409961 The Tribunal dismissed all miscellaneous applications filed by the assessee seeking to recall the order under section 254(2) of the Income-tax Act, 1961 for the A.Y. 2007-08. The Tribunal held that once rectification under section 254(2) was completed and merged with the original order passed under section 254(1), no further application for rectification was permissible. Citing decisions of the Hon'ble Orissa High Court and Madras High Court, the Tribunal concluded that the assessee's application was not maintainable. Case-Laws Income Tax Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409961