https://www.taxtmi.com/caselaws?id=411689 The Tribunal dismissed the Miscellaneous Application seeking rectification under section 254(2) of the Income Tax Act, 1961, as it found no apparent mistake on record. The Tribunal's original order directing the Assessing Officer to verify the nature of the land, specifically its distance from the nearest municipality, was deemed comprehensive and thorough. The appellant's arguments regarding errors in the order were not upheld, and the Tribunal upheld its initial decision from March 10, 2021, emphasizing the importance of accurate classification of land for tax assessment purposes. en-us Fri, 27 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411689 The Tribunal dismissed the Miscellaneous Application seeking rectification under section 254(2) of the Income Tax Act, 1961, as it found no apparent mistake on record. The Tribunal's original order directing the Assessing Officer to verify the nature of the land, specifically its distance from the nearest municipality, was deemed comprehensive and thorough. The appellant's arguments regarding errors in the order were not upheld, and the Tribunal upheld its initial decision from March 10, 2021, emphasizing the importance of accurate classification of land for tax assessment purposes. Case-Laws Income Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411689