Section 254(2) clarification not a review; no substantial question of law arose from the Tribunal's corrected operative order.

An appeal under section 260A was treated as not maintainable where the Tribunal's order under section 254(2) merely corrected a bona fide omission in the recorded operative part of its earlier order. The High Court noted that the Tribunal had already decided in favour of the assessee in the main order, and the later order only clarified that operative portion without amounting to a review. On that basis, no substantial question of law arose from the clarification order, and the appeal was dismissed in limine.

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Issues: Whether an appeal under section 260A of the Income-tax Act, 1961 was maintainable against the Tribunal's order passed under section 254(2) clarifying the operative part of its earlier order, and whether any substantial question of law arose.

Analysis: The Tribunal had already recorded a finding in favour of the assessee in its main order, but the operative portion had not been fully reflected due to a bona fide mistake. The later order under section 254(2) only clarified the earlier operative part and did not amount to a review. In these circumstances, the impugned order did not give rise to any substantial question of law.

Conclusion: The appeal was not maintainable and was dismissed in limine, in favour of the assessee.

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