https://www.taxtmi.com/caselaws?id=463354 A typographical mistake in an appellate order can be corrected under section 254(2) of the Income-tax Act, 1961 where the record supports the correction and the opposing party does not controvert the factual position. Here, the Tribunal accepted that its earlier order had wrongly referred to an appeal against an order under section 272A(2)(k), although the underlying demand related to late filing fee under section 243E. As the mistake was evident from the record and supported by the order under section 154 and TRACES data, the Miscellaneous Application was allowed and the earlier order was recalled for fresh hearing. en-us Mon, 16 Sep 2024 00:00:00 +0530 Mon, 25 Aug 2025 15:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463354 A typographical mistake in an appellate order can be corrected under section 254(2) of the Income-tax Act, 1961 where the record supports the correction and the opposing party does not controvert the factual position. Here, the Tribunal accepted that its earlier order had wrongly referred to an appeal against an order under section 272A(2)(k), although the underlying demand related to late filing fee under section 243E. As the mistake was evident from the record and supported by the order under section 154 and TRACES data, the Miscellaneous Application was allowed and the earlier order was recalled for fresh hearing. Case-Laws Income Tax Mon, 16 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463354