Tribunal Denies Rectification Request u/s 254(2) Due to Authorized Representative's Incorrect Statement Not Being a Rectifiable Mistake.

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....Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel are to be construed to have been made on behalf of assessee and shall bind the assessee - not a mistake warranting rectification u/s 254(2)....