https://www.taxtmi.com/caselaws?id=15816 Section 254(2) confers only limited rectification power for mistakes apparent from the record and does not permit a total recall of an appellate order or a de novo rehearing. A mistake confined to the reasoning portion, where the operative part of the order remains correct, is not enough to justify reopening the entire decision. The jurisdiction cannot be used to revisit debatable issues or to rewrite the order after full arguments. The Tribunal's attempt to recall its whole order under section 254(2) was therefore impermissible, and the original operative order was restored. en-us Wed, 28 Jul 1999 00:00:00 +0530 Sat, 29 Aug 2009 13:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15816 Section 254(2) confers only limited rectification power for mistakes apparent from the record and does not permit a total recall of an appellate order or a de novo rehearing. A mistake confined to the reasoning portion, where the operative part of the order remains correct, is not enough to justify reopening the entire decision. The jurisdiction cannot be used to revisit debatable issues or to rewrite the order after full arguments. The Tribunal's attempt to recall its whole order under section 254(2) was therefore impermissible, and the original operative order was restored. Case-Laws Income Tax Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15816