TMI Blog2021 (7) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. - M.A. No. 106/Ahd/2021 (in M.A. No.326/Ahd/2019) (In ITA No. 1408/Ahd/2017), M.A. No. 107/Ahd/2021 (in M.A. No.327/Ahd/2019) (In ITA No. 1409/Ahd/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order passed in the MA. It was submitted by him that the order could only be recalled if order is passed under section 254(1) and rectification of rectification is not permissible. Reliance was placed on the decision of the Hon ble Orissa High Court in the case of CIT v. ITAT (196 ITR 838). Therefore, the application of the assessee is not maintainable which should be dismissed as the legitimate submission made by the Ld. DR. 4. We have heard the rival submissions made by the respective parties, and we have also perused the relevant materials available on record. 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). Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Section 254(2) of the Income Tax Act, 1961, provides for rectification of any mistake apparent from the order passed by it under Section 254(1) of the Act. Once this has been done, no further application is maintainable. The remedy by way of appeal is the only course open. 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 by the Hon ble Madras High Court and Orissa High Court we hold that the application of the assessee is not maintainable and as such same is dismissed. 6. In the combined results, all Misc. Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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