https://www.taxtmi.com/caselaws?id=295971 Section 254(2) of the Income-tax Act, 1961 permits only rectification of a mistake apparent from the record and cannot be used to seek a review or rewrite an earlier order. The Tribunal found that the grounds in the miscellaneous petitions did not disclose any rectifiable error and instead sought reappreciation of the matter, which lies beyond the limited rectification power. The miscellaneous petitions were therefore held to be not maintainable and were rejected, leaving the earlier order undisturbed. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 28 Jun 2021 15:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295971 Section 254(2) of the Income-tax Act, 1961 permits only rectification of a mistake apparent from the record and cannot be used to seek a review or rewrite an earlier order. The Tribunal found that the grounds in the miscellaneous petitions did not disclose any rectifiable error and instead sought reappreciation of the matter, which lies beyond the limited rectification power. The miscellaneous petitions were therefore held to be not maintainable and were rejected, leaving the earlier order undisturbed. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295971