Rectification under Section 35 is limited to apparent errors; tribunal cannot revisit merits to reduce penalties beyond that power.

Rectification power under Section 35 is confined to mistakes apparent on the record - typically clerical or arithmetical errors - and does not permit rehearing, revisiting merits, or factual reconsideration that require investigation or controversial reasoning. Applying that principle, the Tribunal lacked jurisdiction to reduce statutory penalties where no mistake apparent from the record was shown; the reduction amounted to an unlawful revision beyond rectification power, rendering the order void and leading to allowance of the writ challenging the penalty reduction.

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Issues: Whether the Income-tax Appellate Tribunal had jurisdiction under Section 35 of the Income-tax Act to revise or review its own order passed on December 22, 1960.

Analysis: Section 35 permits the Commissioner, Appellate Assistant Commissioner or the Appellate Tribunal to rectify a mistake apparent from the record within a specified period. The scope of rectification is limited to errors demonstrable on the face of the record, such as clerical or arithmetical mistakes, and does not extend to rehearing, revising, or reviewing decisions involving merits or factual judgments that require investigation or controversial reasoning. Precedents construe section 35 as confined to manifest errors apparent without detailed argument, and not as empowering authorities to alter their orders on grounds of reconsideration or mitigation not shown as mistakes on the record.

Conclusion: The Tribunal had no jurisdiction under Section 35 to revise its order by reducing penalties where no mistake apparent from the record was shown; the order reducing penalties was illegal, void and without jurisdiction, and the writ petition is allowed.

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