https://www.taxtmi.com/caselaws?id=412068 The Tribunal dismissed the Miscellaneous Petition filed by the assessee, as the alleged mistakes in the original order did not meet the criteria for rectification. The petitioner's failure to submit relied-upon decisions and highlight them during the hearing led the Tribunal to reject the petition, emphasizing the necessity of presenting relevant material and arguments. The judgment underscores the constraints of rectification petitions under the applicable provisions of the Act. en-us Tue, 07 Sep 2021 00:00:00 +0530 Mon, 01 Nov 2021 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412068 The Tribunal dismissed the Miscellaneous Petition filed by the assessee, as the alleged mistakes in the original order did not meet the criteria for rectification. The petitioner's failure to submit relied-upon decisions and highlight them during the hearing led the Tribunal to reject the petition, emphasizing the necessity of presenting relevant material and arguments. The judgment underscores the constraints of rectification petitions under the applicable provisions of the Act. Case-Laws Income Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412068