https://www.taxtmi.com/caselaws?id=47667 Rectification under Section 129B(2) is confined to correction of a mistake apparent from the record and operates only in the manner of Section 152 CPC. It cannot be used to reopen findings, reconsider omitted evidence, or substitute a fresh decision, because that would amount to review. Review jurisdiction exists only where the statute expressly confers it. An application styled as rectification but seeking reconsideration of the merits is therefore not maintainable under Section 129B(2). en-us Wed, 27 Apr 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47667 Rectification under Section 129B(2) is confined to correction of a mistake apparent from the record and operates only in the manner of Section 152 CPC. It cannot be used to reopen findings, reconsider omitted evidence, or substitute a fresh decision, because that would amount to review. Review jurisdiction exists only where the statute expressly confers it. An application styled as rectification but seeking reconsideration of the merits is therefore not maintainable under Section 129B(2). Case-Laws Customs Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47667