Shanti Prime Publication Pvt. Ltd.
Section 254 of the Income Tax Act, 1961 — Appeal — Appeal to appellate Tribunal — The jurisdiction of the Tribunal to rectify it's own order is narrow and cannot be equated with the power of review which the Tribunal does not possess. Tribunal considered matter and passed order and there was no obvious error in its order and order cannot be modified in Rectification proceedings — Ambica Realties P. Ltd. vs. Deputy or Assistant Registrar or His Successors to Office and others [2019] 419 ITR 382 (Gujarat)