https://www.taxtmi.com/caselaws?id=23064 Rectification under section 254(2) of the Income-tax Act is confined to mistakes apparent from the record, and a Tribunal's refusal to reopen an appellate order will not be disturbed unless such an error is shown. The court, relying on its earlier decision in the connected dispute, found that the alleged non-consideration of a binding jurisdictional High Court decision did not establish any patent mistake on the record. The Tribunal's order therefore remained outside rectification jurisdiction, and no interference was warranted. en-us Wed, 22 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 13:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23064 Rectification under section 254(2) of the Income-tax Act is confined to mistakes apparent from the record, and a Tribunal's refusal to reopen an appellate order will not be disturbed unless such an error is shown. The court, relying on its earlier decision in the connected dispute, found that the alleged non-consideration of a binding jurisdictional High Court decision did not establish any patent mistake on the record. The Tribunal's order therefore remained outside rectification jurisdiction, and no interference was warranted. Case-Laws Income Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23064