https://www.taxtmi.com/caselaws?id=304484 The Tribunal dismissed the Miscellaneous Application seeking rectification of alleged mistakes in the order dated September 27, 2017, emphasizing that the rectification sought was beyond the permissible scope of adjustments under section 143(1)(a) and section 154. The Tribunal found the issue raised by the assessee to be debatable and not a mistake apparent from the record, affirming the original decision. The Tribunal concluded that the Miscellaneous Application essentially sought a review of its decision, which was not permissible under the law, and therefore, the application was dismissed with no merit found in the assessee's claims. en-us Fri, 05 Jan 2018 00:00:00 +0530 Wed, 28 Sep 2022 20:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304484 The Tribunal dismissed the Miscellaneous Application seeking rectification of alleged mistakes in the order dated September 27, 2017, emphasizing that the rectification sought was beyond the permissible scope of adjustments under section 143(1)(a) and section 154. The Tribunal found the issue raised by the assessee to be debatable and not a mistake apparent from the record, affirming the original decision. The Tribunal concluded that the Miscellaneous Application essentially sought a review of its decision, which was not permissible under the law, and therefore, the application was dismissed with no merit found in the assessee's claims. Case-Laws Income Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304484