https://www.taxtmi.com/caselaws?id=71019 Rectification under the Tribunal's miscellaneous jurisdiction is confined to an obvious and patent mistake apparent from the record; it cannot be used to reappreciate evidence or seek a disguised review of an earlier appellate order. The alleged non-production or non-examination of a diary did not disclose a self-evident error, because the grievance required a fresh merits assessment rather than correction of an obvious record-based mistake. No mistake apparent from the record was found, so the request to recall the earlier order was rejected and the prior appellate order remained undisturbed. en-us Thu, 11 Feb 1988 00:00:00 +0530 Wed, 20 Apr 2011 18:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71019 Rectification under the Tribunal's miscellaneous jurisdiction is confined to an obvious and patent mistake apparent from the record; it cannot be used to reappreciate evidence or seek a disguised review of an earlier appellate order. The alleged non-production or non-examination of a diary did not disclose a self-evident error, because the grievance required a fresh merits assessment rather than correction of an obvious record-based mistake. No mistake apparent from the record was found, so the request to recall the earlier order was rejected and the prior appellate order remained undisturbed. Case-Laws Income Tax Thu, 11 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71019