https://www.taxtmi.com/caselaws?id=786654 Tribunal considered (i) limitation and (ii) scope of rectification in a Miscellaneous Application by Revenue. The application was found filed within limitation and thus maintainable. On scope, the Tribunal held its power in a Miscellaneous Application is limited to rectifying mistakes apparent on the record and does not permit recalling the order for substantive rehearing or restoring the matter to the assessing officer for de novo adjudication; that remedy would amount to a review and exceed rectification authority. Consequently the Miscellaneous Application was dismissed on merits while the earlier remand directions remain undisturbed. en-us Tue, 03 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786654 Tribunal considered (i) limitation and (ii) scope of rectification in a Miscellaneous Application by Revenue. The application was found filed within limitation and thus maintainable. On scope, the Tribunal held its power in a Miscellaneous Application is limited to rectifying mistakes apparent on the record and does not permit recalling the order for substantive rehearing or restoring the matter to the assessing officer for de novo adjudication; that remedy would amount to a review and exceed rectification authority. Consequently the Miscellaneous Application was dismissed on merits while the earlier remand directions remain undisturbed. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786654