2026 (7) TMI 1578

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.... Appellant : Sri Nageshwara Rao, A.R. For the Respondent : Sri Sandeep Kumar H.S., D.R. ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: The assessee by way of this miscellaneous application filed u/s 254(2) of the Income Tax Act, 1961 (in short "The Act") is seeking to rectify the stay order passed by the ITAT in SA No.20/Bang/2026 dated 16.3.2026 on the reasoning that the AO has disregarded ....

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....mitted that the revenue is making full efforts to refund the said amount as early as possible. 3. We have heard the rival submissions and perused the materials available on record. The provisions of section 254(2) of the Act empowers the ITAT to rectify any type of mistake in its order provided it should be apparent from the record. Coming to the present case, admittedly no error has been point....