Held that\u00a0 where the issues had been examined threadbare on the merits considering the case law, merely because the Tribunal, which according to the Department had decided by misinterpretation of facts and law, that could not be a subject matter of rectification under section\u00a0254(2). Court held that a bare reading of section\u00a0254(2)\u00a0of the\u00a0Income-tax Act, 1961\u00a0indicates that the Appellate Tribunal may at any time within six months from the month in which the order was passed with a view to rectifying the mistake apparent from the record amend any order passed. The mistake has to be apparent from the face of the record and not one where an extensive delving into arguments and a relook can be sought on questions decided on the merits. Relied on \u00a0CIT v. Reliance Telecom Ltd (2022) 440 ITR 1 (SC) \u00a0\u00a0In respect of the 26 petitions, where the Department had not filed appeals in the respective categories as a result of the low tax effect, once the Tribunal had considered the issues on the merits and undertaken a detailed discussion, no rectification under section\u00a0254(2)\u00a0could be made on the grounds stated in the respective miscellaneous applications and therefore, were dismissed.(AY.2009-10 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal cannot review its earlier order or reappreciate facts or rectify error of law-Search and seizure-Limitation-Prohibitory order-Department has remedy of appeal to High Court.[S. 132, 153C, 260A] <\/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-41472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aMU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41472","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=41472"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41472\/revisions"}],"predecessor-version":[{"id":50150,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41472\/revisions\/50150"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}