https://www.taxtmi.com/caselaws?id=218453 Section 254(2) permits only rectification of a mistake apparent from the record and does not authorise review, recall, or rehearing on merits. A party's complaint that the Tribunal did not address every argument or authority in the desired manner does not, by itself, show an apparent mistake. The Tribunal had already consciously decided the issue of valid service of notice under section 148, so the miscellaneous applications were in substance an attempt to reopen a concluded matter. The rectification applications were therefore not maintainable, and the earlier finding on service of notice remained undisturbed. en-us Fri, 21 Sep 2012 00:00:00 +0530 Fri, 16 Nov 2012 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218453 Section 254(2) permits only rectification of a mistake apparent from the record and does not authorise review, recall, or rehearing on merits. A party's complaint that the Tribunal did not address every argument or authority in the desired manner does not, by itself, show an apparent mistake. The Tribunal had already consciously decided the issue of valid service of notice under section 148, so the miscellaneous applications were in substance an attempt to reopen a concluded matter. The rectification applications were therefore not maintainable, and the earlier finding on service of notice remained undisturbed. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218453