https://www.taxtmi.com/article/detailed?id=10104 Section 254(2) confers limited rectification powers on the income-tax appellate tribunal to correct a mistake apparent from the record, not to rehear or revisit the merits of an appeal; where the tribunal re-decides substantive issues by way of rectification, the correct remedy is appeal to the High Court rather than tribunal recall. en-us Wed, 08 Dec 2021 08:59:19 +0530 Wed, 08 Dec 2021 08:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10104 Section 254(2) confers limited rectification powers on the income-tax appellate tribunal to correct a mistake apparent from the record, not to rehear or revisit the merits of an appeal; where the tribunal re-decides substantive issues by way of rectification, the correct remedy is appeal to the High Court rather than tribunal recall. Articles Income Tax Wed, 08 Dec 2021 08:59:19 +0530 https://www.taxtmi.com/article/detailed?id=10104