https://www.taxtmi.com/caselaws?id=48780 Rectification under Section 129B(2) is confined to patent mistakes apparent from the record and cannot be used to recall a validly made order, reappreciate facts, or substitute a different view on merits, because the Tribunal has no inherent power of review. On that basis, recall of the earlier Mohit Thakor order was refused. The connected appeals of Dinkar Khindria and Dinesh Khindria were, however, directed to be heard afresh by the regular Bench on proper notice, as their merits had not been fully considered in the earlier proceeding and required adjudication after hearing both sides. en-us Wed, 29 Mar 2000 00:00:00 +0530 Sat, 03 Jan 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48780 Rectification under Section 129B(2) is confined to patent mistakes apparent from the record and cannot be used to recall a validly made order, reappreciate facts, or substitute a different view on merits, because the Tribunal has no inherent power of review. On that basis, recall of the earlier Mohit Thakor order was refused. The connected appeals of Dinkar Khindria and Dinesh Khindria were, however, directed to be heard afresh by the regular Bench on proper notice, as their merits had not been fully considered in the earlier proceeding and required adjudication after hearing both sides. Case-Laws Customs Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48780