https://www.taxtmi.com/caselaws?id=220265 The Tribunal dismissed the appellant's miscellaneous application seeking the recall of its order, emphasizing that the power to rectify under section 254(2) is limited to correcting glaring and apparent mistakes on the face of the record. The Tribunal held that the application did not point out any such mistake and accepting it would amount to impermissible review of the order, beyond the scope of rectification. The Tribunal reiterated that rectification does not entail revisiting debatable points of law or fact, and must be based on mistakes that are obvious and patent without the need for extensive arguments or investigation. en-us Wed, 12 Dec 2012 00:00:00 +0530 Thu, 17 Jan 2013 07:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220265 The Tribunal dismissed the appellant's miscellaneous application seeking the recall of its order, emphasizing that the power to rectify under section 254(2) is limited to correcting glaring and apparent mistakes on the face of the record. The Tribunal held that the application did not point out any such mistake and accepting it would amount to impermissible review of the order, beyond the scope of rectification. The Tribunal reiterated that rectification does not entail revisiting debatable points of law or fact, and must be based on mistakes that are obvious and patent without the need for extensive arguments or investigation. Case-Laws Income Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220265