https://www.taxtmi.com/highlights?id=55249 Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. - AT en-us Wed, 21 Oct 2020 10:10:32 +0530 Wed, 21 Oct 2020 10:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55249 Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. - AT Highlights Income Tax Wed, 21 Oct 2020 10:10:32 +0530 https://www.taxtmi.com/highlights?id=55249