https://www.taxtmi.com/caselaws?id=770618 The SC upheld the IT Tribunal's order restoring a matter to the CIT(A) instead of remanding to the AO. The Tribunal rejected the assessee's application for rectification under section 254(2) of the Income Tax Act, finding no apparent mistake in its original order. The court emphasized that rectification is limited to correcting patent errors and cannot be used to review or re-evaluate case merits. en-us Fri, 09 May 2025 00:00:00 +0530 Wed, 21 May 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770618 The SC upheld the IT Tribunal's order restoring a matter to the CIT(A) instead of remanding to the AO. The Tribunal rejected the assessee's application for rectification under section 254(2) of the Income Tax Act, finding no apparent mistake in its original order. The court emphasized that rectification is limited to correcting patent errors and cannot be used to review or re-evaluate case merits. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770618