https://www.taxtmi.com/caselaws?id=415445 Section 254(2) rectification is limited to correcting a mistake apparent from the record and cannot be used to reopen an appeal, re-hear the merits, or replace an earlier final order with a fresh decision. Where the original Tribunal order was detailed and decided on merits, recalling it exceeds the statutory limits of rectification. Any challenge to an allegedly erroneous finding on facts or law must be pursued through appeal, not by invoking rectification jurisdiction. The Tribunal's recall order was therefore unsustainable and liable to be set aside. en-us Fri, 03 Dec 2021 00:00:00 +0530 Thu, 11 Jun 2026 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415445 Section 254(2) rectification is limited to correcting a mistake apparent from the record and cannot be used to reopen an appeal, re-hear the merits, or replace an earlier final order with a fresh decision. Where the original Tribunal order was detailed and decided on merits, recalling it exceeds the statutory limits of rectification. Any challenge to an allegedly erroneous finding on facts or law must be pursued through appeal, not by invoking rectification jurisdiction. The Tribunal's recall order was therefore unsustainable and liable to be set aside. Case-Laws Income Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415445