https://www.taxtmi.com/caselaws?id=308333 The Tribunal dismissed the assessee's Miscellaneous Application, upholding the original order in ITA No. 3727/DEL/2016. It concluded that the assessee failed to demonstrate a mistake apparent from the record justifying the recall of the order, emphasizing the limited scope of rectification under section 254(2) and distinguishing it from appeal and review processes in tax matters. en-us Thu, 12 Jan 2023 00:00:00 +0530 Fri, 16 Jun 2023 21:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308333 The Tribunal dismissed the assessee's Miscellaneous Application, upholding the original order in ITA No. 3727/DEL/2016. It concluded that the assessee failed to demonstrate a mistake apparent from the record justifying the recall of the order, emphasizing the limited scope of rectification under section 254(2) and distinguishing it from appeal and review processes in tax matters. Case-Laws Income Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308333