https://www.taxtmi.com/caselaws?id=12979 Rectification under section 254(2) of the Income-tax Act, 1961 is limited to mistakes apparent from the record and cannot be used to seek rehearing on merits or review of a reasoned finding. The Tribunal had confirmed the addition on the FDR issue on the basis of several factors, including the absence of supporting evidence. As the challenge required reconsideration of material and reappreciation of the merits, no apparent error on the face of the record was shown. The rectification application was therefore not maintainable, and the appeal failed. en-us Thu, 10 May 2001 00:00:00 +0530 Mon, 25 May 2009 17:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12979 Rectification under section 254(2) of the Income-tax Act, 1961 is limited to mistakes apparent from the record and cannot be used to seek rehearing on merits or review of a reasoned finding. The Tribunal had confirmed the addition on the FDR issue on the basis of several factors, including the absence of supporting evidence. As the challenge required reconsideration of material and reappreciation of the merits, no apparent error on the face of the record was shown. The rectification application was therefore not maintainable, and the appeal failed. Case-Laws Income Tax Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12979