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2010 (12) TMI 430 - ITAT, JABALPURPowers to rectify the mistakes - It is a settled law that as per the provisions of s. 254(2) of the IT Act the Tribunal in exercise of its powers to rectify the mistakes in its order cannot rehear the appeal as has been held in the case of Mahesh Berry vs. Asstt. CIT (2008 -TMI - 60252 - ITAT CALCUTTA-B) wherein various decisions of the Hon'ble apex Court and the Hon'ble High Courts on this issue have been duly referred to and followed - The miscellaneous application of the assessee is accordingly rejected.
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