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2018 (6) TMI 739 - AT - Income TaxRectification of mistakes - mistake apparent from record within the meaning of section 254(2) - Held that:- The order which can be rectified must be one which has been passed by the Tribunal in an appeal filed u/s 253 - thus relying on the judgment of the Special Bench of Delhi in the case of Shri Padam Prakash (HUF) VERSUS ITO [2011 (1) TMI 226 - ITAT, NEWDELHI] order which can be rectified must be one which has been passed by the Tribunal in an appeal filed u/s 253. Thus, we hold that an order rejecting an application for rectification u/s 254(2) cannot be again rectified u/s 254(2) of the Act - Dismiss the Miscellaneous Application of the Revenue - decided against the revenue.
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