https://www.taxtmi.com/caselaws?id=62510 Rectification under section 254(2) is confined to correcting a mistake apparent from the record, and cannot be used to reopen or reargue a matter already decided. The assessee's miscellaneous applications sought recall of an order dismissing stay petitions as withdrawn, but they did not identify any patent error in the record. On that basis, the Tribunal held that the applications were not maintainable and rejected them, refusing to recall or amend its earlier order. en-us Mon, 30 Jun 2003 00:00:00 +0530 Tue, 19 Jun 2012 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62510 Rectification under section 254(2) is confined to correcting a mistake apparent from the record, and cannot be used to reopen or reargue a matter already decided. The assessee's miscellaneous applications sought recall of an order dismissing stay petitions as withdrawn, but they did not identify any patent error in the record. On that basis, the Tribunal held that the applications were not maintainable and rejected them, refusing to recall or amend its earlier order. Case-Laws Income Tax Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62510