Mistake apparent from record justifies recall of a Tribunal order under section 254(2) when supported by the Tribunal's own records.

Where a mistake apparent from the record is established from the Tribunal's own record, recall under section 254(2) of the Income-tax Act, 1961 is permissible. The Tribunal examined its log book and case record, found that the facts stated in the miscellaneous application were correct, and concluded that the earlier order contained such an apparent mistake. It held that recalling the order would serve the interest of justice and accordingly recalled the earlier order, allowing the miscellaneous application in favour of the assessee.

---

---

Issues: Whether the Tribunal should recall its earlier order on the ground that a mistake apparent from the record had crept into it under section 254(2) of the Income-tax Act, 1961.

Analysis: The Tribunal found from its own log book and the record that the facts stated in the miscellaneous application were correct and that a mistake apparent from the record existed in the earlier order. It held that recall of the order would be in the interest of justice.

Conclusion: The earlier order was recalled and the miscellaneous application was allowed in favour of the assessee.

Ratio Decidendi: Where a mistake apparent from the record is established from the Tribunal's own record, the order may be recalled under section 254(2) of the Income-tax Act, 1961.

---