https://www.taxtmi.com/caselaws?id=210682 Section 254(2) permits only rectification of mistakes apparent from the record and does not extend to review or rehearing. A request to recall the entire Tribunal order would require fresh adjudication on merits, which is outside that limited jurisdiction. The Tribunal also noted that its earlier order had already examined the facts and denied section 54F relief because the sale proceeds were not used to buy the house and the investment was largely from borrowed funds. The miscellaneous application was therefore not maintainable and was dismissed. en-us Fri, 06 Jan 2012 00:00:00 +0530 Wed, 30 Oct 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210682 Section 254(2) permits only rectification of mistakes apparent from the record and does not extend to review or rehearing. A request to recall the entire Tribunal order would require fresh adjudication on merits, which is outside that limited jurisdiction. The Tribunal also noted that its earlier order had already examined the facts and denied section 54F relief because the sale proceeds were not used to buy the house and the investment was largely from borrowed funds. The miscellaneous application was therefore not maintainable and was dismissed. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210682