https://www.taxtmi.com/caselaws?id=220543 Section 254(2) of the Income-tax Act permits only rectification of mistakes apparent from the record and cannot be used to review or recall an entire appellate order. The Tribunal held that recalling the earlier order would require rehearing and re-adjudication, which lies beyond the narrow rectification power. On the merits, the assessee's plea failed because the goods had not been physically exported out of India, and deemed export treatment under import-export policy could not be read into the Income-tax Act without express provision. The miscellaneous application was therefore rejected, and no rectification was allowed. en-us Mon, 31 Dec 2012 00:00:00 +0530 Wed, 30 Jan 2013 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220543 Section 254(2) of the Income-tax Act permits only rectification of mistakes apparent from the record and cannot be used to review or recall an entire appellate order. The Tribunal held that recalling the earlier order would require rehearing and re-adjudication, which lies beyond the narrow rectification power. On the merits, the assessee's plea failed because the goods had not been physically exported out of India, and deemed export treatment under import-export policy could not be read into the Income-tax Act without express provision. The miscellaneous application was therefore rejected, and no rectification was allowed. Case-Laws Income Tax Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220543