https://www.taxtmi.com/caselaws?id=33029 The Tribunal rejected the Rectification Application under section 254(2) primarily due to the absence of any identifiable mistake on record and the Revenue's failure to raise relevant grounds during the proceedings. The decision underscored the significance of adhering to procedural requirements and presenting valid grounds for challenging decisions. Consequently, the Reference was disposed of without costs. en-us Tue, 03 Feb 2009 00:00:00 +0530 Sat, 18 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33029 The Tribunal rejected the Rectification Application under section 254(2) primarily due to the absence of any identifiable mistake on record and the Revenue's failure to raise relevant grounds during the proceedings. The decision underscored the significance of adhering to procedural requirements and presenting valid grounds for challenging decisions. Consequently, the Reference was disposed of without costs. Case-Laws Income Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33029