https://www.taxtmi.com/caselaws?id=13045 Section 254(2) permits only rectification of a "mistake apparent from the record", i.e., an ex facie error incapable of argument; debatable questions of law or disputed facts, or failures requiring investigation, cannot be corrected by rectification. Applying this narrow scope, the Tribunal lacked jurisdiction to recall its earlier order in entirety, since such recall would amount to passing a fresh order, contrary to legislative intent; wholesale recall is permissible only under ITAT Rule 24 in limited ex parte situations upon showing reasonable cause for absence. The HC rejected the objection that an alternative statutory remedy barred relief and quashed the Tribunal's impugned order. en-us Fri, 20 Jul 2001 00:00:00 +0530 Mon, 22 Dec 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13045 Section 254(2) permits only rectification of a "mistake apparent from the record", i.e., an ex facie error incapable of argument; debatable questions of law or disputed facts, or failures requiring investigation, cannot be corrected by rectification. Applying this narrow scope, the Tribunal lacked jurisdiction to recall its earlier order in entirety, since such recall would amount to passing a fresh order, contrary to legislative intent; wholesale recall is permissible only under ITAT Rule 24 in limited ex parte situations upon showing reasonable cause for absence. The HC rejected the objection that an alternative statutory remedy barred relief and quashed the Tribunal's impugned order. Case-Laws Income Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13045