Rectification under Section 254 requires a patent error on the record; reconsideration of merits is not permissible.

A rectification application under section 254 of the Income-tax Act cannot be used to reopen a considered appellate conclusion on the merits unless a patent mistake apparent from the record is shown. Where the Tribunal had already examined the evidence, including an affidavit and a cited decision, the later miscellaneous application failed because it sought review rather than correction of an obvious error. No mistake apparent from the record was established, so the rectification plea was rejected.

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Issues: Whether the miscellaneous application seeking rectification of the Tribunal's earlier order disclosed any mistake apparent from the record under section 254 of the Income-tax Act, 1961.

Analysis: The earlier appellate order had already considered the evidence relied upon by the assessee, including the affidavit and the cited decision, and had reached a conscious conclusion on the merits of the addition. A rectification application cannot be used to reopen or review that conclusion unless a patent mistake is shown on the face of the record.

Conclusion: No mistake apparent from the record was made out, and the rectification plea was rejected.

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