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2021 (6) TMI 819 - AT - Income TaxRectification u/s 254 - HELD THAT:- This is a miscellaneous application for rectification of mistake apparent from the record, in a miscellaneous application order passed by the ITAT. In this regard, it may be noted that section 254(2) permitting the rectification of mistake is only with regard to the amendment of any order passed u/s 254(1). The miscellaneous application order passed u/s 254(2) cannot be subjected to an appeal u/s 254(2).In our considered opinion, this miscellaneous application against a miscellaneous application order is not maintainable. In this view of the matter, this miscellaneous application by the assessee stands dismissed. Miscellaneous application by the assessee stands dismissed.
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