https://www.taxtmi.com/caselaws?id=248234 The Tribunal dismissed the Revenue's Miscellaneous Application seeking the recalling of an order, as it found no apparent mistake requiring correction. The Tribunal emphasized that rectifiable mistakes under section 254(2) should be patent and not subject to reargument. It ruled that the application could not be used to reopen the entire matter beyond its scope, citing legal precedents. The decision underscored the need for parties to confirm figures during appeals and the limitations on rectification powers, affirming the Tribunal's lack of authority to review its order. en-us Fri, 16 May 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248234 The Tribunal dismissed the Revenue's Miscellaneous Application seeking the recalling of an order, as it found no apparent mistake requiring correction. The Tribunal emphasized that rectifiable mistakes under section 254(2) should be patent and not subject to reargument. It ruled that the application could not be used to reopen the entire matter beyond its scope, citing legal precedents. The decision underscored the need for parties to confirm figures during appeals and the limitations on rectification powers, affirming the Tribunal's lack of authority to review its order. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248234