https://www.taxtmi.com/caselaws?id=801805 Section 254(2) confines ITAT rectification jurisdiction to correcting mistakes apparent from the record and does not permit review on merits or reappreciation of matters already decided. Reliance on new considerations relating to distributor confirmations and cash-receipt patterns, when those matters neither formed part of the rectification grounds nor the original appellate order, falls outside that limited jurisdiction. Rejection of a rectification application on such new grounds exceeds the permissible scope of rectification. en-us Mon, 12 Oct 2026 00:00:00 +0530 Tue, 27 Oct 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801805 Section 254(2) confines ITAT rectification jurisdiction to correcting mistakes apparent from the record and does not permit review on merits or reappreciation of matters already decided. Reliance on new considerations relating to distributor confirmations and cash-receipt patterns, when those matters neither formed part of the rectification grounds nor the original appellate order, falls outside that limited jurisdiction. Rejection of a rectification application on such new grounds exceeds the permissible scope of rectification. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801805