Rectification under section 254(2) requires a patent record error; alleged non-consideration of precedent was insufficient here.

Rectification under section 254(2) of the Income-tax Act is confined to mistakes apparent from the record, and a Tribunal's refusal to reopen an appellate order will not be disturbed unless such an error is shown. The court, relying on its earlier decision in the connected dispute, found that the alleged non-consideration of a binding jurisdictional High Court decision did not establish any patent mistake on the record. The Tribunal's order therefore remained outside rectification jurisdiction, and no interference was warranted.

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Issues: Whether the Tribunal's refusal to rectify its appellate order under section 254(2) of the Income-tax Act, 1961, on the ground of alleged non-consideration of a binding jurisdictional High Court decision, disclosed any mistake apparent from the record.

Analysis: The reference was decided in the light of the court's earlier decision in the connected matter arising out of the same dispute. On that basis, the court found that no error apparent on the face of the record had been shown so as to justify interference with the Tribunal's refusal to exercise rectification jurisdiction under section 254(2).

Conclusion: The Tribunal's order did not suffer from any rectifiable mistake apparent from the record, and the reference failed.

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