https://www.taxtmi.com/caselaws?id=243320 Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and cannot be used to review, recall, or rehear an earlier order on the merits. A direction to the Assessing Officer to re-examine the assessee's deduction claim under section 80IB(10) after considering further material was treated as a conscious adjudicatory decision, not an accidental error open to reopening in miscellaneous proceedings. The Tribunal reiterated that statutory review is unavailable unless expressly conferred, and that dissatisfaction with the earlier reasoning cannot be converted into a rectification application. The rectification application was therefore held not maintainable and dismissed. en-us Mon, 27 Jan 2014 00:00:00 +0530 Thu, 09 Oct 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243320 Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and cannot be used to review, recall, or rehear an earlier order on the merits. A direction to the Assessing Officer to re-examine the assessee's deduction claim under section 80IB(10) after considering further material was treated as a conscious adjudicatory decision, not an accidental error open to reopening in miscellaneous proceedings. The Tribunal reiterated that statutory review is unavailable unless expressly conferred, and that dissatisfaction with the earlier reasoning cannot be converted into a rectification application. The rectification application was therefore held not maintainable and dismissed. Case-Laws Income Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243320