https://www.taxtmi.com/caselaws?id=302166 The ITAT Kolkata dismissed the assessee's miscellaneous application alleging a mistake apparent on record in the Tribunal's order for the Assessment Year 2008-09. The Tribunal held that the application sought a review of its own order, which is not permissible under the Act. Referring to legal precedents, the Tribunal emphasized that rectification under Section 254(2) is limited to correcting mistakes apparent from the record and does not allow for a rehearing of the appeal. Consequently, the Tribunal found no mistake evident on record requiring rectification and dismissed the application as non-maintainable. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sat, 07 May 2022 20:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302166 The ITAT Kolkata dismissed the assessee's miscellaneous application alleging a mistake apparent on record in the Tribunal's order for the Assessment Year 2008-09. The Tribunal held that the application sought a review of its own order, which is not permissible under the Act. Referring to legal precedents, the Tribunal emphasized that rectification under Section 254(2) is limited to correcting mistakes apparent from the record and does not allow for a rehearing of the appeal. Consequently, the Tribunal found no mistake evident on record requiring rectification and dismissed the application as non-maintainable. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302166