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2022 (3) TMI 654 - AT - Income TaxRectification of mistake u/s 254 - mistake apparent on record or not? - HELD THAT:- A careful perusal of the rectification petition clearly shows that the applicant Assessing Officer has not pointed out any mistake, much less a mistake apparent on record which can be rectified within inherently limited scope of Section 254(2), in the impugned order. What he has pointed out are possible arguments in support of the stand of the Assessing Officer in the appeal. At this stage, however, it is neither open for us to re-visit the conclusions arrived at on the merits nor the Assessing Officer has pointed out any mistakes in the conclusions arrived at by us. We therefore, deem it fit and proper to dismiss the rectification petition as ill conceived and devoid of substance. Rectification petition is dismissed.
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