https://www.taxtmi.com/caselaws?id=789334 Section 254(2) is confined to rectifying mistakes apparent from the record and cannot be used to review an earlier Tribunal order, reappreciate facts, or reopen issues through detailed argument. A miscellaneous application challenging the validity of approval under section 151 and the resulting reassessment was found to seek reconsideration of the earlier decision rather than correction of any apparent error. As no such mistake was demonstrated, the Tribunal held the application not maintainable under section 254(2) and dismissed it. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789334 Section 254(2) is confined to rectifying mistakes apparent from the record and cannot be used to review an earlier Tribunal order, reappreciate facts, or reopen issues through detailed argument. A miscellaneous application challenging the validity of approval under section 151 and the resulting reassessment was found to seek reconsideration of the earlier decision rather than correction of any apparent error. As no such mistake was demonstrated, the Tribunal held the application not maintainable under section 254(2) and dismissed it. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789334