Tribunal Exceeded Authority by Allowing Miscellaneous Application Beyond Section 254(2) Without Bombay High Court Judgment Consideration.

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....Rectification u/s 254 - non consideration of the Judgment of the Hon'ble Bombay High Court - When the Tribunal has no jurisdiction to review the order passed by them, the remedy open to the assessee is to file an appeal against the order, if they are aggrieved over the same. The order passed by the Tribunal is beyond the scope of section 254(2). In these circumstances, the Tribunal should not have allowed the Miscellaneous Application. - HC....