https://www.taxtmi.com/caselaws?id=329427 Section 254(2) confines the Tribunal's power to rectifying mistakes apparent from the record and does not permit recall, review, or a rehearing on merits. Because the earlier order had already considered the assessee's submissions and decided the issue, a miscellaneous application seeking to reopen the same controversy was treated as an impermissible attempt to re-argue the case. The Tribunal had no inherent power of review unless expressly conferred, so the earlier order could not be recalled in its entirety. The miscellaneous application was therefore liable to be rejected. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 01 Jul 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329427 Section 254(2) confines the Tribunal's power to rectifying mistakes apparent from the record and does not permit recall, review, or a rehearing on merits. Because the earlier order had already considered the assessee's submissions and decided the issue, a miscellaneous application seeking to reopen the same controversy was treated as an impermissible attempt to re-argue the case. The Tribunal had no inherent power of review unless expressly conferred, so the earlier order could not be recalled in its entirety. The miscellaneous application was therefore liable to be rejected. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329427