Rectification under section 254(2) cannot be used to review or reopen an appeal absent a patent mistake on record.

Section 254(2) permits only rectification of a mistake apparent from the record and does not allow review, reopening, rehearing, or re-adjudication of an appeal. A miscellaneous application seeking recall of an earlier Tribunal order on the merits of a foreign exchange loss claim was held outside that narrow rectification power because the prior order had already considered the material, the remand report, and the applicable law. No patent or glaring error was shown, and the grievance required a fresh appraisal of the merits. The application was therefore treated as not maintainable and dismissed.

---

---

Issues: Whether the miscellaneous application seeking recall of the Tribunal's earlier order was maintainable under section 254(2) of the Income-tax Act, 1961, in the absence of any mistake apparent from the record.

Analysis: The application sought recall of the earlier appellate order on the merits of the foreign exchange loss claim. The statutory power under section 254(2) is confined to rectification of an obvious and patent mistake apparent from the record. It does not confer any power of review or permit reopening, rehearing, or re-adjudication of the appeal. On the facts, the earlier order had considered the material, the remand report, and the applicable legal position, and no glaring or patent error was shown. The alleged grievance required a reappraisal of the merits, which is outside the scope of rectification.

Conclusion: The miscellaneous application was not maintainable and was dismissed.

---