https://www.taxtmi.com/caselaws?id=14461 Rectification under section 254(2) is confined to patent mistakes apparent from the record and cannot be used to reopen a concluded finding. The Tribunal had already held that the treaty amendment did not apply to contracts executed before 10 July 1985, and that order was not challenged by the Department. The subsequent rectification request merely sought to revisit that settled conclusion and disclosed no apparent error. The Tribunal was therefore justified in rejecting the application. en-us Mon, 28 Feb 2000 00:00:00 +0530 Thu, 16 Jul 2009 11:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14461 Rectification under section 254(2) is confined to patent mistakes apparent from the record and cannot be used to reopen a concluded finding. The Tribunal had already held that the treaty amendment did not apply to contracts executed before 10 July 1985, and that order was not challenged by the Department. The subsequent rectification request merely sought to revisit that settled conclusion and disclosed no apparent error. The Tribunal was therefore justified in rejecting the application. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14461