The assessee filed a miscellaneous application to have the order reversed and referred to the special bench. The miscellaneous application was disposed by the Tribunal\u00a0 holding that its powers are restricted to rectifying only such errors as are glaring and which are inherently incapable of the two views being taken in respect of the same and an error of judgement cannot be subjected to rectification u\/s 254(2) of the Act. What the assessee seeks by way of the miscellaneous application is the review of the Hon\u2019ble Tribunal\u2019s order which is beyond the powers of the Hon\u2019ble Tribunal. Accordingly, the assessee\u2019s miscellaneous application was dismissed. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-The Tribunal has consciously adjudicated a case instead of referring it to a special bench as desired by the assessee, it is not open to him to try achieving the same under the garb of 254(2) proceedings-Miscellaneous application is rejected. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-27842","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7f4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=27842"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27842\/revisions"}],"predecessor-version":[{"id":27843,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27842\/revisions\/27843"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}