https://www.taxtmi.com/caselaws?id=459172 Rectification proceedings cannot be used to reargue a matter already considered on merits, and a mistake apparent from the record must be obvious without any reappraisal of the earlier decision. The Tribunal had already taken note of the retrospective withdrawal of approval to the donee institution while deciding the weighted deduction claim, so the Revenue's miscellaneous application was treated as an impermissible attempt to seek review. The application was held not maintainable and rejected, with only the assessment year reference corrected by corrigendum. en-us Fri, 27 May 2022 00:00:00 +0530 Sat, 30 Nov 2024 11:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459172 Rectification proceedings cannot be used to reargue a matter already considered on merits, and a mistake apparent from the record must be obvious without any reappraisal of the earlier decision. The Tribunal had already taken note of the retrospective withdrawal of approval to the donee institution while deciding the weighted deduction claim, so the Revenue's miscellaneous application was treated as an impermissible attempt to seek review. The application was held not maintainable and rejected, with only the assessment year reference corrected by corrigendum. Case-Laws Income Tax Fri, 27 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459172