Section 254 of Income Tax Act, 1961— In the instant case, application has been filed by assessee u/s 254(2) of the act seeking rectification in the order of Tribunal.

Held that—We are of considered view that in the guise of rectification, the assessee is seeking review of the order of Tribunal, which is beyond the scope of powers as envisaged u/s. 254(2) of the Act.. [SWAPNIL KISAN KARANDE VERSUS THE INCOME TAX OFFICER, WARD 2 (3) , AURANGABAD.][2019] 17 ITCD Online (47) [ ITAT PUNE]