https://www.taxtmi.com/caselaws?id=789162 Section 420 of the Companies Act, 2013 empowers the Tribunal to amend its own order within two years only to rectify a mistake apparent from the record. That power is limited to obvious errors and cannot be used as a substitute for review or for reappreciation of the merits of a concluded order. An application styled as rectification but seeking substantive reconsideration falls outside the provision's scope. Accordingly, an application under Section 420 seeking recall or review of an order was held not maintainable, and refusal to recall the earlier order was upheld. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789162 Section 420 of the Companies Act, 2013 empowers the Tribunal to amend its own order within two years only to rectify a mistake apparent from the record. That power is limited to obvious errors and cannot be used as a substitute for review or for reappreciation of the merits of a concluded order. An application styled as rectification but seeking substantive reconsideration falls outside the provision's scope. Accordingly, an application under Section 420 seeking recall or review of an order was held not maintainable, and refusal to recall the earlier order was upheld. Case-Laws Companies Law Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789162