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2006 (2) TMI 158 - HC - Income TaxTribunal allowed assessee’s ROM application - power to rectify the mistake is confined to only those errors which are apparent from record – power u/s 254 (2) can’t be exercised unless a grave error from records is apparent - Mere mention that there is an error, the Tribunal did not assume jurisdiction to recall their well reasoned order passed in favour of revenue - Tribunal, while hearing the application u/s 254(2), cannot act as an appellate court – Tribunal’s order set aside
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