https://www.taxtmi.com/caselaws?id=61522 The Tribunal upheld the legality of the search operation under Section 132 of the Income-tax Act, rejecting the assessee's arguments. It found no violation of Sections 132(8) and 132(9A) and upheld the addition of Rs. 2,08,250 based on Document No. 3, albeit adjusting the charges per bag. Additionally, the Tribunal dismissed the assessee's application to recall its order under Section 254(2), stating that no obvious or patent mistake existed, emphasizing its limited power to rectify mistakes and not review decisions. en-us Thu, 08 Aug 2002 00:00:00 +0530 Thu, 13 Jan 2011 11:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61522 The Tribunal upheld the legality of the search operation under Section 132 of the Income-tax Act, rejecting the assessee's arguments. It found no violation of Sections 132(8) and 132(9A) and upheld the addition of Rs. 2,08,250 based on Document No. 3, albeit adjusting the charges per bag. Additionally, the Tribunal dismissed the assessee's application to recall its order under Section 254(2), stating that no obvious or patent mistake existed, emphasizing its limited power to rectify mistakes and not review decisions. Case-Laws Income Tax Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61522