Section 254 Rectification: Tribunal can't issue a second order for overlooked arguments; it's an error of judgment, not record.

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....Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. - AT....