https://www.taxtmi.com/caselaws?id=437509 The Tribunal dismissed the Miscellaneous Application filed by the Revenue, holding that the Tribunal did not commit any mistake or error in its original order. The communication dated 03.09.2019 was not part of the record, and the scope of rectification under Section 254(2) does not allow for a review of the earlier decision. The order was pronounced in the open court on 03-05-2023. en-us Wed, 03 May 2023 00:00:00 +0530 Mon, 08 May 2023 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437509 The Tribunal dismissed the Miscellaneous Application filed by the Revenue, holding that the Tribunal did not commit any mistake or error in its original order. The communication dated 03.09.2019 was not part of the record, and the scope of rectification under Section 254(2) does not allow for a review of the earlier decision. The order was pronounced in the open court on 03-05-2023. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437509