https://www.taxtmi.com/caselaws?id=410444 The ITAT dismissed the applicant's miscellaneous application seeking rectification of a mistake apparent from the record in the original order. The ITAT held that the issues raised were either already adjudicated or not part of the original grounds of appeal. Emphasizing that there is no provision for reviewing an order under section 254(2) of the Income Tax Act, the ITAT upheld its original order and subsequent miscellaneous application order, stating that repeated filings on the same issue do not alter statutory provisions. The judgment was pronounced on July 26, 2021. en-us Mon, 26 Jul 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410444 The ITAT dismissed the applicant's miscellaneous application seeking rectification of a mistake apparent from the record in the original order. The ITAT held that the issues raised were either already adjudicated or not part of the original grounds of appeal. Emphasizing that there is no provision for reviewing an order under section 254(2) of the Income Tax Act, the ITAT upheld its original order and subsequent miscellaneous application order, stating that repeated filings on the same issue do not alter statutory provisions. The judgment was pronounced on July 26, 2021. Case-Laws Income Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410444