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TMI Blog2016 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... cations filed under section 254(2) - Held that:- The present miscellaneous applications deserve to be dismissed on the short reason that the mistakes which are sought to be rectified, in these miscellaneous applications, are alleged to have crept in order passed by the Tribunal under section 254(2), but then as held by the Special Bench of this Tribunal in the case of Padam Prakash (HUF) vs. ITO [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Assessing Officer. 2. When these miscellaneous applications came up for hearing before us, learned counsel for the assessee pointed out our attention to Special Bench decision in the case of Padam Prakash (HUF) vs. ITO (2011) 131 ITD 121 (Delhi)(SB) wherein it has been held that an order under section 254(2) cannot be subjected to rectification proceedings under section 254(2) and that the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial on record, we are of the considered view that the present miscellaneous applications deserve to be dismissed on the short reason that the mistakes which are sought to be rectified, in these miscellaneous applications, are alleged to have crept in order passed by the Tribunal under section 254(2), but then as held by the Special Bench of this Tribunal in the case of Padam Prakash (HUF) vs. IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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