2005 (2) TMI 772 - ITAT AMRITSAR

Extract:
.......rect Taxes and such issues fall outside the scope of rectification mentioned under section 254(2) of the Income-tax Act, 1961. These miscellaneous applications filed by the Revenue will now go to the regular Bench for final disposal for a limited purpose whether the tax effect in these cases exceeds the prescribed monetary limit fixed by the Board.