Rectification jurisdiction cannot reopen a reasoned reassessment ruling for merits reconsideration; recall orders were invalid.

Rectification under Section 254(2) is confined to correcting a mistake apparent from the record and cannot be used to review or re-adjudicate merits already determined in a reasoned appellate order. The notes state that the Tribunal had examined the factual record and statutory requirements concerning reassessment, while the Revenue's miscellaneous applications sought reconsideration based on material relating to revision proceedings. As this did not disclose an apparent mistake, the Tribunal could not recall its original order; an alleged error on merits required challenge through a tax appeal. The recall orders were therefore invalid and the original appellate order stood restored.

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Issues: Whether the Income Tax Appellate Tribunal could recall its detailed appellate order under its rectification power on the ground that relevant facts and merits required reconsideration.

Analysis: The rectification power is confined to correcting a mistake apparent from the record and is akin to the limited review jurisdiction under Order XLVII Rule 1 of the Code of Civil Procedure, 1908. The original appellate order had decided the validity of reassessment after detailed consideration of the factual record and statutory requirements. The Revenue's miscellaneous applications sought reconsideration of those merits on the basis that the Tribunal had not properly considered material concerning revision proceedings. Such reconsideration neither identified an apparent mistake nor remained within the confined rectification jurisdiction; an alleged error on merits could be challenged through a tax appeal.

Conclusion: The Tribunal could not recall its reasoned appellate order under Section 254(2) of the Income-tax Act, 1961 for a re-adjudication on merits; the recall orders were invalid and the original appellate order stood restored.

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