Rectification power under section 254(2) cannot be used to review or rewrite an earlier Tribunal order.

Section 254(2) of the Income-tax Act, 1961 permits only rectification of a mistake apparent from the record and cannot be used to seek a review or rewrite an earlier order. The Tribunal found that the grounds in the miscellaneous petitions did not disclose any rectifiable error and instead sought reappreciation of the matter, which lies beyond the limited rectification power. The miscellaneous petitions were therefore held to be not maintainable and were rejected, leaving the earlier order undisturbed.

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Issues: Whether the miscellaneous petitions seeking recall of the Tribunal's earlier order under section 254(2) of the Income-tax Act, 1961 were maintainable, or whether they amounted to an impermissible review.

Analysis: The Tribunal found that the grounds urged in the petitions did not disclose any rectifiable mistake apparent from the record. The relief sought was in substance a request to rewrite the earlier order by reappreciating the matter, which is beyond the limited scope of section 254(2) and amounts to a review.

Conclusion: The miscellaneous petitions were not maintainable and were rejected.

Final Conclusion: The Revenue's attempt to secure recall of the earlier order failed, and the Tribunal's prior decision remained undisturbed.

Ratio Decidendi: The power under section 254(2) of the Income-tax Act, 1961 is confined to rectification of apparent mistakes and cannot be used to seek a review or rewrite of an earlier order.

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