https://www.taxtmi.com/caselaws?id=411511 A rectification application under section 254 of the Income-tax Act cannot be used to reopen a considered appellate conclusion on the merits unless a patent mistake apparent from the record is shown. Where the Tribunal had already examined the evidence, including an affidavit and a cited decision, the later miscellaneous application failed because it sought review rather than correction of an obvious error. No mistake apparent from the record was established, so the rectification plea was rejected. en-us Mon, 23 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411511 A rectification application under section 254 of the Income-tax Act cannot be used to reopen a considered appellate conclusion on the merits unless a patent mistake apparent from the record is shown. Where the Tribunal had already examined the evidence, including an affidavit and a cited decision, the later miscellaneous application failed because it sought review rather than correction of an obvious error. No mistake apparent from the record was established, so the rectification plea was rejected. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411511