TMI Blog2016 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in these miscellaneous applications, are alleged to have crept in order passed by the Tribunal under section 254(2), but then as held by the Special Bench of this Tribunal in the case of Padam Prakash (HUF) vs. ITO [2011 (1) TMI 226 - ITAT, NEWDELHI] Tribunal’s powers of rectifying mistakes apparent from record are confined to mistakes in orders under section 254(1) and not under section 254(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. When these miscellaneous applications came up for hearing before us, learned counsel for the assessee pointed out our attention to Special Bench decision in the case of Padam Prakash (HUF) vs. ITO (2011) 131 ITD 121 (Delhi)(SB) wherein it has been held that an order under section 254(2) cannot be subjected to rectification proceedings under section 254(2) and that the Tribunal s powers to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we are of the considered view that the present miscellaneous applications deserve to be dismissed on the short reason that the mistakes which are sought to be rectified, in these miscellaneous applications, are alleged to have crept in order passed by the Tribunal under section 254(2), but then as held by the Special Bench of this Tribunal in the case of Padam Prakash (HUF) vs. ITO, Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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