Mistake apparent from record: rectification cannot be used to reopen merits or seek review under section 254(2).

Section 254(2) permits only correction of an obvious, patent and self-evident error; it does not allow review or reappraisal of issues already decided. A debatable question of law or an attempt to reopen the merits cannot qualify as a mistake apparent from the record. On that basis, the miscellaneous application was held not maintainable because no such mistake was shown.

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Issues: Whether the Revenue's miscellaneous application disclosed any mistake apparent from the record so as to justify rectification under section 254(2) of the Income Tax Act, 1961.

Analysis: The challenge was directed against the earlier appellate order and sought reconsideration of the merits under the guise of rectification. The power under section 254(2) is confined to correcting an obvious, patent and self-evident error and does not extend to a review or a reappraisal of issues already decided. A debatable point of law or an attempt to reopen the merits cannot be treated as a mistake apparent from the record. On that basis, the application was found to be beyond the permissible scope of rectification.

Conclusion: No mistake apparent from the record was shown, and the miscellaneous application was not maintainable under section 254(2).

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