Dismissing the appeal of the revenue the Tribunal held that rectification to ascertain true nature of expenses will lead to review of order which is not permissible . ( AY . 2014 -15 )
Dy. CIT v. Haryana Ware housing Corporation (2020) 188 DTR 360 / 204 TTJ 265 (Chd.) (Trib.)
S. 154 : Rectification of mistake – Review is not possible – Ascertain the correct and true nature of expenses – Rectification is held to be bad in law [ S. 37 (1) , 143 ( 3) ]