https://www.taxtmi.com/caselaws?id=795692 Rectification under Section 254(2) is limited to mistakes apparent from the record in the Tribunal's own order. Recovery of demand while a stay order remains operative concerns implementation of that order, not an apparent error within the stay order itself. As no error in the stay order was identified, a miscellaneous application seeking rectification for the alleged recovery was not maintainable. The text also notes that the Revenue indicated a refund was being processed. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795692 Rectification under Section 254(2) is limited to mistakes apparent from the record in the Tribunal's own order. Recovery of demand while a stay order remains operative concerns implementation of that order, not an apparent error within the stay order itself. As no error in the stay order was identified, a miscellaneous application seeking rectification for the alleged recovery was not maintainable. The text also notes that the Revenue indicated a refund was being processed. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795692