https://www.taxtmi.com/caselaws?id=779517 HC upheld the Tribunal's refusal to rectify under s.254(2), holding its power is limited to mistakes apparent on record and does not permit review. No mistake was found; the assessment dated 24.12.2007 did not prejudice the assessee, who failed to comply with 7 of 9 AO notices. The Tribunal and CIT(A) had afforded full opportunity and decided merits, dismissing MA No.02/Del/2021. Given prolonged litigation (assessment in 2005, order in 2007, three remands) and that the assessee did not challenge the Tribunal's order dated 31.10.2019, HC declined further relief. en-us Thu, 25 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779517 HC upheld the Tribunal's refusal to rectify under s.254(2), holding its power is limited to mistakes apparent on record and does not permit review. No mistake was found; the assessment dated 24.12.2007 did not prejudice the assessee, who failed to comply with 7 of 9 AO notices. The Tribunal and CIT(A) had afforded full opportunity and decided merits, dismissing MA No.02/Del/2021. Given prolonged litigation (assessment in 2005, order in 2007, three remands) and that the assessee did not challenge the Tribunal's order dated 31.10.2019, HC declined further relief. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779517