https://www.taxtmi.com/caselaws?id=468459 Rectification under section 254(2) is limited to an obvious mistake apparent from the record and cannot be used to review, reopen, or reappreciate the earlier order. Because the Department did not identify any such mistake in the order dated 31/08/2021, the Tribunal held that the miscellaneous applications fell outside its narrow rectification jurisdiction and were not maintainable. en-us Wed, 15 Jun 2022 00:00:00 +0530 Thu, 07 May 2026 14:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468459 Rectification under section 254(2) is limited to an obvious mistake apparent from the record and cannot be used to review, reopen, or reappreciate the earlier order. Because the Department did not identify any such mistake in the order dated 31/08/2021, the Tribunal held that the miscellaneous applications fell outside its narrow rectification jurisdiction and were not maintainable. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468459