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2021 (7) TMI 803 - AT - Income TaxRectification u/s 254(2) - HELD THAT:- We find that by means of present applications, the assessee seeks to get rectified/modified the order passed in application of the assessee under Section 254(2). To attract the applicability of section 254(2), the mistake which is sought to be rectified must be apparent from the record and the same must be in any order passed under sub-section (1) of section 254. An order rejecting an application for rectification under section 254(2) is not an order passed under section 254(1) and it cannot be rectified under section 254(2). Having regard to the facts and circumstances of the case and particularly the statutory provision under Section 254(2) it in found that the rectification application moved under Section 254(2) on M.A. is not permissible. Respectfully, following the decisions passed in the case of CIT vs. ITAT [1992 (1) TMI 88 - ORISSA HIGH COURT] AND Dr. S. Panneerselvam vs. ACIT & others [2009 (10) TMI 113 - MADRAS HIGH COURT] we hold that the application of the assessee is not maintainable and as such same is dismissed.
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