https://www.taxtmi.com/caselaws?id=437347 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall its earlier order, emphasizing that rectification under section 254(2) of the Income Tax Act is limited to correcting apparent mistakes and cannot be used to address errors of judgment. The Tribunal held that filing a Miscellaneous Application against another such application is impermissible under the Act, citing legal precedents to support its decision. Consequently, the Tribunal found the Revenue's application legally untenable and lacking in jurisdiction, ultimately leading to its dismissal. en-us Fri, 21 Apr 2023 00:00:00 +0530 Wed, 03 May 2023 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437347 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall its earlier order, emphasizing that rectification under section 254(2) of the Income Tax Act is limited to correcting apparent mistakes and cannot be used to address errors of judgment. The Tribunal held that filing a Miscellaneous Application against another such application is impermissible under the Act, citing legal precedents to support its decision. Consequently, the Tribunal found the Revenue's application legally untenable and lacking in jurisdiction, ultimately leading to its dismissal. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437347