Rectification under Section 254(2) cannot be used to seek review of concluded factual findings and quantum additions.

A miscellaneous application under Section 254(2) was rejected because it did not identify any mistake apparent from the record. The application sought reconsideration of the Tribunal's earlier merits-based findings and the quantum of addition, which is impermissible in rectification proceedings. The Tribunal treated the request as a disguised review of its prior order, noting that Section 254(2) does not permit reappraisal of facts or reopening of concluded issues. The application was therefore held not maintainable and dismissed.

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Issues: Whether the miscellaneous application seeking rectification under Section 254(2) of the Income-tax Act, 1961 was in substance an impermissible attempt to review the Tribunal's earlier order.

Analysis: The earlier order had already adjudicated the appeal on merits and upheld the addition. The present application did not point out any mistake apparent from the record and instead sought reconsideration of the factual findings and the quantum of addition. Such a request amounted to a review of the earlier decision, which is not permitted in proceedings under Section 254(2). The filing of the application long after the original order also reinforced that the relief sought was reconsideration rather than rectification of an obvious error.

Conclusion: The application was held to be a disguised review and not maintainable under Section 254(2); it was dismissed.

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