https://www.taxtmi.com/caselaws?id=57275 The Tribunal dismissed the miscellaneous application seeking rectification under section 254(2) of the IT Act, 1961. It held that it lacked the power to review its own order on merits and declined to reexamine the issue, emphasizing the limitations on its authority to review orders. The original decision was upheld based on evidence and legal principles, with the Tribunal finding no merit in the request for rectification. en-us Fri, 20 Jul 2001 00:00:00 +0530 Thu, 09 Dec 2010 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57275 The Tribunal dismissed the miscellaneous application seeking rectification under section 254(2) of the IT Act, 1961. It held that it lacked the power to review its own order on merits and declined to reexamine the issue, emphasizing the limitations on its authority to review orders. The original decision was upheld based on evidence and legal principles, with the Tribunal finding no merit in the request for rectification. Case-Laws Income Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57275