https://www.taxtmi.com/caselaws?id=440705 The Tribunal partly allowed the appeal of the assessee seeking rectification of a mistake apparent on record in the order dated 14.05.2019 for A.Y 2011-12, relying on a previous order for A.Y 2003-04. The Tribunal found that the order in question was detailed and addressed all arguments, deciding to follow a similar approach as in the previous order. However, the Tribunal dismissed the applicant's miscellaneous application under section 254(2) of the Income Tax Act, as no mistake apparent on record was found, emphasizing the importance of maintaining consistency in decisions based on settled legal principles. en-us Tue, 20 Jun 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440705 The Tribunal partly allowed the appeal of the assessee seeking rectification of a mistake apparent on record in the order dated 14.05.2019 for A.Y 2011-12, relying on a previous order for A.Y 2003-04. The Tribunal found that the order in question was detailed and addressed all arguments, deciding to follow a similar approach as in the previous order. However, the Tribunal dismissed the applicant's miscellaneous application under section 254(2) of the Income Tax Act, as no mistake apparent on record was found, emphasizing the importance of maintaining consistency in decisions based on settled legal principles. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440705