https://www.taxtmi.com/caselaws?id=762663 The Appellate Tribunal ITAT DELHI dismissed the Revenue's Miscellaneous Application for rectification of a prior order. The Tribunal clarified that rectification under section 254(2) of the Income Tax Act is not allowed for orders issued under section 254(1). Consequently, the Revenue's application was dismissed in limine. en-us Fri, 08 Nov 2024 00:00:00 +0530 Wed, 04 Dec 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762663 The Appellate Tribunal ITAT DELHI dismissed the Revenue's Miscellaneous Application for rectification of a prior order. The Tribunal clarified that rectification under section 254(2) of the Income Tax Act is not allowed for orders issued under section 254(1). Consequently, the Revenue's application was dismissed in limine. Case-Laws Income Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762663