https://www.taxtmi.com/caselaws?id=280076 Section 254(2) permits only rectification of a manifest mistake apparent from the record; it does not allow review, recall, or rehearing on merits. An application that merely reargues the assessee's interpretation, alleges non-consideration of submissions, or challenges the earlier decision on merits cannot be treated as a rectifiable error. No mistake apparent from the record was shown, so the Miscellaneous Application was not maintainable as a request for review or recall. en-us Fri, 23 Aug 2013 00:00:00 +0530 Fri, 19 Apr 2019 13:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280076 Section 254(2) permits only rectification of a manifest mistake apparent from the record; it does not allow review, recall, or rehearing on merits. An application that merely reargues the assessee's interpretation, alleges non-consideration of submissions, or challenges the earlier decision on merits cannot be treated as a rectifiable error. No mistake apparent from the record was shown, so the Miscellaneous Application was not maintainable as a request for review or recall. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280076