https://www.taxtmi.com/caselaws?id=769914 ITAT Pune dismissed the assessee's miscellaneous application seeking rectification under section 254. The Tribunal had previously allowed the appeal in part, confirming addition under sections 69A and 115BBE. The assessee sought review disguised as rectification, which is impermissible under law. The Tribunal held that failure to consider arguments or wrong conclusions constitute errors of judgment, not apparent mistakes rectifiable under section 254(2). Powers under this section are limited to correcting apparent mistakes from record, not reviewing decisions on merits. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 30 Apr 2025 11:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769914 ITAT Pune dismissed the assessee's miscellaneous application seeking rectification under section 254. The Tribunal had previously allowed the appeal in part, confirming addition under sections 69A and 115BBE. The assessee sought review disguised as rectification, which is impermissible under law. The Tribunal held that failure to consider arguments or wrong conclusions constitute errors of judgment, not apparent mistakes rectifiable under section 254(2). Powers under this section are limited to correcting apparent mistakes from record, not reviewing decisions on merits. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769914