https://www.taxtmi.com/article/detailed?id=15852 Section 254(2) permits the Appellate Tribunal to amend its orders to rectify a mistake apparent from the record within six months from the end of the month in which the order was passed; the Tribunal may act suo moto but must amend when error is brought by the assessee or Assessing Officer. Where rectification would increase liability, the Tribunal must give notice to the assessee and an opportunity to be heard. Assessee applications carry a prescribed fee; Assessing Officer applications do not. en-us Tue, 10 Feb 2026 09:11:48 +0530 Tue, 10 Feb 2026 09:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15852 Section 254(2) permits the Appellate Tribunal to amend its orders to rectify a mistake apparent from the record within six months from the end of the month in which the order was passed; the Tribunal may act suo moto but must amend when error is brought by the assessee or Assessing Officer. Where rectification would increase liability, the Tribunal must give notice to the assessee and an opportunity to be heard. Assessee applications carry a prescribed fee; Assessing Officer applications do not. Articles Income Tax Tue, 10 Feb 2026 09:11:48 +0530 https://www.taxtmi.com/article/detailed?id=15852