https://www.taxtmi.com/caselaws?id=234802 Section 254(2) permits only rectification of mistakes apparent from the record; it does not authorise reopening the appeal, rearguing the merits, or substituting a fresh decision under the guise of correction. A recall of the earlier appellate order would require rehearing and re-adjudication, which is beyond the Tribunal's limited rectification power because no express power of review exists. On that basis, a request framed as an error in appreciating a chart and duplicate entries was treated as an impermissible attempt to seek review rather than correction of an apparent mistake, and the miscellaneous applications were rejected. en-us Fri, 21 Jun 2013 00:00:00 +0530 Fri, 28 Jun 2013 05:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234802 Section 254(2) permits only rectification of mistakes apparent from the record; it does not authorise reopening the appeal, rearguing the merits, or substituting a fresh decision under the guise of correction. A recall of the earlier appellate order would require rehearing and re-adjudication, which is beyond the Tribunal's limited rectification power because no express power of review exists. On that basis, a request framed as an error in appreciating a chart and duplicate entries was treated as an impermissible attempt to seek review rather than correction of an apparent mistake, and the miscellaneous applications were rejected. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234802