https://www.taxtmi.com/caselaws?id=448403 Section 254(2) permits rectification only of a mistake apparent from the record, not a review on merits; however, where the Tribunal overlooks a binding CBDT circular amendment affecting maintainability, recall is permissible. Here, the earlier dismissal of the departmental appeal on low tax effect was recalled because the assessment was stated to be based on information from the CBI, bringing the matter within the circular exception for such cases. That omission was treated as a patent error requiring correction, and the Tribunal's restoration of the appeal for fresh hearing was upheld. en-us Fri, 12 Jan 2024 00:00:00 +0530 Thu, 29 Aug 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448403 Section 254(2) permits rectification only of a mistake apparent from the record, not a review on merits; however, where the Tribunal overlooks a binding CBDT circular amendment affecting maintainability, recall is permissible. Here, the earlier dismissal of the departmental appeal on low tax effect was recalled because the assessment was stated to be based on information from the CBI, bringing the matter within the circular exception for such cases. That omission was treated as a patent error requiring correction, and the Tribunal's restoration of the appeal for fresh hearing was upheld. Case-Laws Income Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448403