https://www.taxtmi.com/caselaws?id=16274 Section 254(2) permits only correction of a mistake apparent from the record and cannot be used to review an earlier order or reopen a debatable issue. Applying that limit, the Tribunal could not revisit whether the reasonableness of expenditure claimed under section 48(1)(a)(i) was examinable in rectification proceedings; doing so amounted to an impermissible review rather than rectification. The reference was answered against the assessee and in favour of the Revenue on the ground that the issue was not free from debate. en-us Wed, 28 Oct 1998 00:00:00 +0530 Fri, 04 Sep 2009 18:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16274 Section 254(2) permits only correction of a mistake apparent from the record and cannot be used to review an earlier order or reopen a debatable issue. Applying that limit, the Tribunal could not revisit whether the reasonableness of expenditure claimed under section 48(1)(a)(i) was examinable in rectification proceedings; doing so amounted to an impermissible review rather than rectification. The reference was answered against the assessee and in favour of the Revenue on the ground that the issue was not free from debate. Case-Laws Income Tax Wed, 28 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16274