https://www.taxtmi.com/caselaws?id=241283 Section 254(2) permits only correction of mistakes apparent from the record and does not authorise review, recall, or rehearing on the merits. A miscellaneous application alleging non-consideration of material and mistaken appreciation of facts cannot be used to re-argue evidence or seek a fresh decision in place of the original appellate order. The Tribunal's power is confined to rectifying a manifest error, not revisiting its conclusion on a different view of the evidence. On that basis, the application seeking recall of the earlier order was not maintainable and was liable to be dismissed. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 09 Oct 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241283 Section 254(2) permits only correction of mistakes apparent from the record and does not authorise review, recall, or rehearing on the merits. A miscellaneous application alleging non-consideration of material and mistaken appreciation of facts cannot be used to re-argue evidence or seek a fresh decision in place of the original appellate order. The Tribunal's power is confined to rectifying a manifest error, not revisiting its conclusion on a different view of the evidence. On that basis, the application seeking recall of the earlier order was not maintainable and was liable to be dismissed. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241283