Rectification under section 254(2) cannot reopen merits or support a second miscellaneous petition without a record-based mistake.

Rectification under section 254(2) is limited to mistakes apparent from the record and cannot be used to seek re-appreciation of evidence. The Tribunal noted that the earlier appeal and first miscellaneous petition had already been decided on merits, so no rectifiable error was shown. It also stated that a second rectification application under section 254(2) is not maintainable. The second miscellaneous petition for rectification and restoration was therefore rejected.

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Issues: Whether the second miscellaneous petition for rectification and restoration was maintainable, and whether any mistake apparent from the record was shown so as to warrant interference under section 254(2) of the Income-tax Act, 1961.

Analysis: The Tribunal held that the earlier appeal and the first miscellaneous petition had already been decided on merits. The applicant did not demonstrate any mistake apparent from the record, and the plea was in substance one for re-appreciation of evidence, which is impermissible in rectification proceedings. The Tribunal further noted that a second application for rectification is not maintainable under section 254(2) of the Income-tax Act, 1961.

Conclusion: The second miscellaneous petition was not maintainable and no rectifiable mistake was established.

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