https://www.taxtmi.com/caselaws?id=754262 A miscellaneous application under section 254(2) was found to seek a rehearing on the merits of the Tribunal's earlier order rather than correction of any patent mistake. The Tribunal noted that rectification under section 254(2) is confined to mistakes apparent from the record and does not permit review or reappreciation of the case. As the applicant identified no obvious or manifest error and merely repeated arguments already considered and rejected, the application was not maintainable and was rejected. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 19 Jun 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754262 A miscellaneous application under section 254(2) was found to seek a rehearing on the merits of the Tribunal's earlier order rather than correction of any patent mistake. The Tribunal noted that rectification under section 254(2) is confined to mistakes apparent from the record and does not permit review or reappreciation of the case. As the applicant identified no obvious or manifest error and merely repeated arguments already considered and rejected, the application was not maintainable and was rejected. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754262