https://www.taxtmi.com/caselaws?id=773346 Section 254(2) permits only rectification of a mistake apparent from the record and cannot be used to rehear an appeal or review a concluded order. Because the original order had already considered the facts, submissions and case law, and the application sought reconsideration of the section 115BBE issue on merits rather than correction of a self-evident error, no rectifiable mistake was shown. The miscellaneous application was therefore rejected as not maintainable, and the earlier view was not reopened. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773346 Section 254(2) permits only rectification of a mistake apparent from the record and cannot be used to rehear an appeal or review a concluded order. Because the original order had already considered the facts, submissions and case law, and the application sought reconsideration of the section 115BBE issue on merits rather than correction of a self-evident error, no rectifiable mistake was shown. The miscellaneous application was therefore rejected as not maintainable, and the earlier view was not reopened. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773346