Rectification under section 254(2) cannot be used to seek review of a Tribunal merits decision.

A Miscellaneous Application under section 254(2) was not maintainable where the assessee sought reconsideration of the Tribunal's earlier merits decision rather than pointing to any mistake apparent from the record. The Tribunal noted that the grievance had already been considered, and the challenge to its conclusions on the Commissioner (Appeals)' powers and treatment of new sources of income amounted to an impermissible request for review. As section 254(2) does not permit review, the application was rejected.

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Issues: Whether the Miscellaneous Application seeking rectification under section 254(2) of the Income-tax Act, 1961 disclosed any mistake apparent from the record, or was in substance an impermissible request for review.

Analysis: The assessee's grievance had already been considered and dealt with by the Tribunal in the earlier order. The application sought reconsideration of the merits of that decision by challenging the Tribunal's conclusion on the powers of the Commissioner (Appeals) and the treatment of new sources of income. Such a request did not disclose any apparent mistake in the record and amounted to seeking a review, which is outside the scope of section 254(2).

Conclusion: The Miscellaneous Application was not maintainable under section 254(2) and was rejected. The decision was against the assessee and in favour of the Revenue.

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