https://www.taxtmi.com/caselaws?id=800107 Section 254(2) confines rectification to a patent mistake apparent from the record that existed when the original order was made; it does not permit review of a concluded decision. An amendment enacted subsequently, even where retrospective, does not by itself create such a mistake in an order rendered under the law and binding precedents then prevailing. The retrospective insertion of Section 147A therefore cannot justify recalling the original order, particularly where the amendment's validity remains debatable. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800107 Section 254(2) confines rectification to a patent mistake apparent from the record that existed when the original order was made; it does not permit review of a concluded decision. An amendment enacted subsequently, even where retrospective, does not by itself create such a mistake in an order rendered under the law and binding precedents then prevailing. The retrospective insertion of Section 147A therefore cannot justify recalling the original order, particularly where the amendment's validity remains debatable. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800107