https://www.taxtmi.com/caselaws?id=14081 Section 254(2) permits only correction of a mistake apparent from the record, and only to that limited extent; it does not authorise the Tribunal to recall its final appellate order in its entirety for a fresh hearing, because that would amount to an impermissible review. A rectifiable mistake must be patent and obvious on the record, not one requiring detailed argument or reappraisal of the merits. On the facts stated, no such apparent error was shown in the earlier order, so the Tribunal could not destroy its final order as a whole under section 254(2). en-us Fri, 20 Jul 2001 00:00:00 +0530 Mon, 13 Jul 2009 13:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14081 Section 254(2) permits only correction of a mistake apparent from the record, and only to that limited extent; it does not authorise the Tribunal to recall its final appellate order in its entirety for a fresh hearing, because that would amount to an impermissible review. A rectifiable mistake must be patent and obvious on the record, not one requiring detailed argument or reappraisal of the merits. On the facts stated, no such apparent error was shown in the earlier order, so the Tribunal could not destroy its final order as a whole under section 254(2). Case-Laws Income Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14081