IT: In garb of an application for rectification under section 254(2), assessee cannot be permitted to reopen and reargue whole matter as same is beyond scope of section 254(2)

IT: In garb of an application for rectification under section 254(2), assessee cannot be permitted to reopen and reargue whole matter as same is beyond scope of section 254(2)




[2013] 36 taxmann.com 92 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'B'
Hycons Infrastructure (India) Ltd.
v.
Deputy Commissioner of Income-tax, Circle 2(2), Hyderabad