https://www.taxtmi.com/article/detailed?id=1101 Tribunal rectification under Section 254(2) is limited to correcting errors apparent on the face of the record and cannot be used to readjudicate contested issues or reverse an order on its merits; inherent or incidental powers and the principle actus curiae neminem gravabit do not authorise rehearing of the merits, and a second rectification application cannot serve as a vehicle for reconsideration when the same points were earlier dismissed. en-us Fri, 21 Jan 2011 23:05:54 +0530 Fri, 21 Jan 2011 23:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1101 Tribunal rectification under Section 254(2) is limited to correcting errors apparent on the face of the record and cannot be used to readjudicate contested issues or reverse an order on its merits; inherent or incidental powers and the principle actus curiae neminem gravabit do not authorise rehearing of the merits, and a second rectification application cannot serve as a vehicle for reconsideration when the same points were earlier dismissed. Articles Income Tax Fri, 21 Jan 2011 23:05:54 +0530 https://www.taxtmi.com/article/detailed?id=1101