https://www.taxtmi.com/caselaws?id=17785 Rectification under section 254 of the Income-tax Act is confined to errors apparent on the face of the record and cannot be used to reopen an order dismissing an appeal as time-barred. The Tribunal had dismissed the appeal after it was filed six days late, with no statement, affidavit, or petition showing sufficient cause for condonation despite repeated opportunities. The later miscellaneous petition therefore did not disclose any apparent mistake in the dismissal order. The rectification petition was held not maintainable, and the rejection of that petition was sustained, leaving the assessee without relief. en-us Thu, 23 Nov 1995 00:00:00 +0530 Thu, 24 Sep 2009 17:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17785 Rectification under section 254 of the Income-tax Act is confined to errors apparent on the face of the record and cannot be used to reopen an order dismissing an appeal as time-barred. The Tribunal had dismissed the appeal after it was filed six days late, with no statement, affidavit, or petition showing sufficient cause for condonation despite repeated opportunities. The later miscellaneous petition therefore did not disclose any apparent mistake in the dismissal order. The rectification petition was held not maintainable, and the rejection of that petition was sustained, leaving the assessee without relief. Case-Laws Income Tax Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17785