https://www.taxtmi.com/caselaws?id=22905 HC held that though the Tribunal has no power of review, it possesses rectification jurisdiction under s. 254(2) to correct a "mistake apparent from the record," which includes failure to consider an important contention, such as a preliminary objection on limitation affecting maintainability of the appeal. The term "record" was interpreted broadly to cover all material before the Tribunal, not merely its final order. Omission to decide the assessee's preliminary objection was therefore an error apparent on the face of the record, justifying reopening and rehearing of the appeal for rectification alone. On the facts, however, the applications seeking further interference were found unsustainable and were dismissed. en-us Wed, 14 Nov 1990 00:00:00 +0530 Fri, 05 Dec 2025 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22905 HC held that though the Tribunal has no power of review, it possesses rectification jurisdiction under s. 254(2) to correct a "mistake apparent from the record," which includes failure to consider an important contention, such as a preliminary objection on limitation affecting maintainability of the appeal. The term "record" was interpreted broadly to cover all material before the Tribunal, not merely its final order. Omission to decide the assessee's preliminary objection was therefore an error apparent on the face of the record, justifying reopening and rehearing of the appeal for rectification alone. On the facts, however, the applications seeking further interference were found unsustainable and were dismissed. Case-Laws Income Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22905