https://www.taxtmi.com/caselaws?id=767596 The Tribunal dismissed the assessee's Miscellaneous Applications, determining that the non-adjudication of the TDS credit issue did not qualify as a mistake apparent from the record under Section 254(2) of the Income-tax Act, 1961. It was concluded that the Tribunal is not obligated to adjudicate issues that were not specifically raised or argued before it. The decision emphasized that rectification under Section 254(2) is confined to apparent mistakes on the record and does not extend to matters requiring detailed examination or argumentation. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767596 The Tribunal dismissed the assessee's Miscellaneous Applications, determining that the non-adjudication of the TDS credit issue did not qualify as a mistake apparent from the record under Section 254(2) of the Income-tax Act, 1961. It was concluded that the Tribunal is not obligated to adjudicate issues that were not specifically raised or argued before it. The decision emphasized that rectification under Section 254(2) is confined to apparent mistakes on the record and does not extend to matters requiring detailed examination or argumentation. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767596