https://www.taxtmi.com/article/detailed?id=6422 Section 254 permits the Tribunal to rectify only mistakes apparent on the record and not to substitute fresh decisions on merits; it may admit new questions narrowly, reopen ex parte orders for sufficient cause, remand matters when essential material is absent, and recall orders only when a mistake goes to the root, all subject to natural justice and the statutory limits of appellate jurisdiction. en-us Fri, 04 Sep 2015 07:45:00 +0530 Fri, 04 Sep 2015 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6422 Section 254 permits the Tribunal to rectify only mistakes apparent on the record and not to substitute fresh decisions on merits; it may admit new questions narrowly, reopen ex parte orders for sufficient cause, remand matters when essential material is absent, and recall orders only when a mistake goes to the root, all subject to natural justice and the statutory limits of appellate jurisdiction. Articles Income Tax Fri, 04 Sep 2015 07:45:00 +0530 https://www.taxtmi.com/article/detailed?id=6422