https://www.taxtmi.com/caselaws?id=296338 Rectification under section 254(2) is limited to mistakes apparent from the record and cannot be used to seek re-appreciation of evidence. The Tribunal noted that the earlier appeal and first miscellaneous petition had already been decided on merits, so no rectifiable error was shown. It also stated that a second rectification application under section 254(2) is not maintainable. The second miscellaneous petition for rectification and restoration was therefore rejected. en-us Fri, 24 Aug 2012 00:00:00 +0530 Thu, 15 Jul 2021 14:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296338 Rectification under section 254(2) is limited to mistakes apparent from the record and cannot be used to seek re-appreciation of evidence. The Tribunal noted that the earlier appeal and first miscellaneous petition had already been decided on merits, so no rectifiable error was shown. It also stated that a second rectification application under section 254(2) is not maintainable. The second miscellaneous petition for rectification and restoration was therefore rejected. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296338