https://www.taxtmi.com/caselaws?id=69090 The Tribunal's rectification power under section 254(2) and Rule 24 is limited to correcting a mistake apparent from the record. A request to recall an earlier appellate order on the ground that all papers and cited judgments were not discussed in detail was rejected because the earlier order had already considered the facts and arguments of both sides, and the absence of elaborate discussion did not show non-application of mind. The Tribunal held that the relief sought was in substance a review or rehearing, which is impermissible because the Tribunal has no inherent power to review its own concluded order. The miscellaneous petitions were therefore rejected. en-us Fri, 17 Jul 1998 00:00:00 +0530 Tue, 05 Apr 2011 11:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69090 The Tribunal's rectification power under section 254(2) and Rule 24 is limited to correcting a mistake apparent from the record. A request to recall an earlier appellate order on the ground that all papers and cited judgments were not discussed in detail was rejected because the earlier order had already considered the facts and arguments of both sides, and the absence of elaborate discussion did not show non-application of mind. The Tribunal held that the relief sought was in substance a review or rehearing, which is impermissible because the Tribunal has no inherent power to review its own concluded order. The miscellaneous petitions were therefore rejected. Case-Laws Income Tax Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69090