https://www.taxtmi.com/caselaws?id=762663 A miscellaneous application under Section 254(2) of the Income-tax Act, 1961 is not maintainable when it seeks rectification of an order already passed under Section 254(2). The Tribunal held that the rectification power under Section 254(2) is confined to correcting an order under Section 254(1), and the statutory scheme does not permit a second rectification application against a rectification order. On that basis, the application was dismissed in limine and the earlier order remained undisturbed. 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 A miscellaneous application under Section 254(2) of the Income-tax Act, 1961 is not maintainable when it seeks rectification of an order already passed under Section 254(2). The Tribunal held that the rectification power under Section 254(2) is confined to correcting an order under Section 254(1), and the statutory scheme does not permit a second rectification application against a rectification order. On that basis, the application was dismissed in limine and the earlier order remained undisturbed. Case-Laws Income Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762663