Dismissing the petition the Tribunal held that the Tribunal has no jurisdiction to review its own order in garb of rectification under provision of section 254(2) of the Act. (AY. 2014-15)
ITO v. Mohd. Akram (2021) 190 ITD 575 (SMC) (Lucknow)(Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Unexplained investment-Service of notice u/s. 143(2)-Miscellaneous application of revenue to rectify the mistake was dismissed. [S. 143(2)]