https://www.taxtmi.com/caselaws?id=369433 Section 254(2) permits only correction of a mistake apparent from the record and does not allow reappraisal of facts or review of an earlier order. The miscellaneous applications sought reconsideration of findings already recorded in the Tribunal's common order dated 03.10.2017, but no patent error was shown on the face of the record. The Tribunal therefore treated the applications as an impermissible attempt to reopen the merits and dismissed them for want of any rectifiable mistake. en-us Mon, 22 Oct 2018 00:00:00 +0530 Sat, 27 Oct 2018 07:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369433 Section 254(2) permits only correction of a mistake apparent from the record and does not allow reappraisal of facts or review of an earlier order. The miscellaneous applications sought reconsideration of findings already recorded in the Tribunal's common order dated 03.10.2017, but no patent error was shown on the face of the record. The Tribunal therefore treated the applications as an impermissible attempt to reopen the merits and dismissed them for want of any rectifiable mistake. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369433