https://www.taxtmi.com/caselaws?id=419616 Section 254(2) permits rectification only of a mistake apparent from the record and does not allow a rehearing on the merits or reconsideration of conclusions already reached. A petition that merely reargues treaty benefit entitlement and the validity of the draft assessment order, without identifying any patent error in the earlier order, falls outside that limited scope. The rectification request was therefore not maintainable on the grounds advanced and was dismissed. en-us Fri, 04 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419616 Section 254(2) permits rectification only of a mistake apparent from the record and does not allow a rehearing on the merits or reconsideration of conclusions already reached. A petition that merely reargues treaty benefit entitlement and the validity of the draft assessment order, without identifying any patent error in the earlier order, falls outside that limited scope. The rectification request was therefore not maintainable on the grounds advanced and was dismissed. Case-Laws Income Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419616