2021 (6) TMI 819

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..... assed by the ITAT. In this regard, it may be noted that section 254(2) permitting the rectification of mistake is only with regard to the amendment of any order passed u/s 254(1). The miscellaneous application order passed u/s 254(2) cannot be subjected to an appeal u/s 254(2).In our considered opinion, this miscellaneous application against a miscellaneous application order is not maintainable. I .....

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..... otices have been issued to the assessee. The last notice is addressed is the correct address as given by the assesse. Still none had appeared. Hence, we dispose of this miscellaneous application by going through the assessee's submissions and hearing the Ld. DR. 3. Upon careful consideration, we note that this is a miscellaneous application for rectification of mistake apparent from the record, .....

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