https://www.taxtmi.com/caselaws?id=281689 Section 254(2) permits only rectification of a mistake apparent from the record and does not allow review, reopening, rehearing, or re-adjudication of an appeal. A miscellaneous application seeking recall of an earlier Tribunal order on the merits of a foreign exchange loss claim was held outside that narrow rectification power because the prior order had already considered the material, the remand report, and the applicable law. No patent or glaring error was shown, and the grievance required a fresh appraisal of the merits. The application was therefore treated as not maintainable and dismissed. en-us Wed, 15 Nov 2017 00:00:00 +0530 Mon, 01 Jul 2019 20:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281689 Section 254(2) permits only rectification of a mistake apparent from the record and does not allow review, reopening, rehearing, or re-adjudication of an appeal. A miscellaneous application seeking recall of an earlier Tribunal order on the merits of a foreign exchange loss claim was held outside that narrow rectification power because the prior order had already considered the material, the remand report, and the applicable law. No patent or glaring error was shown, and the grievance required a fresh appraisal of the merits. The application was therefore treated as not maintainable and dismissed. Case-Laws Income Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281689