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2021 (3) TMI 905 - HC - Income TaxRectification u/s 254 - mistake apparent from the record or not? - specific ground raised in the appeal has not been taken into consideration by the Appellate Tribunal - HELD THAT:- While disposing of the application, the Tribunal took the view that the scope of subsection (2) of Section 254 of the Act is restricted to rectify any mistake in the order apparent on the face of it and would not extend to review the order. We find it difficult to take the view that the ground No.3, which the writ applicant is talking about, has not been dealt with at all by the Appellate Tribunal. The Appellate Tribunal, in its own way, has discussed the said issue and recorded a particular finding. If the writ applicant is dissatisfied, then it is always open for him to prefer an appeal under Section 260A of the Act before this High Court and in the course of the appeal, it can be pointed out to the Court as regards the ground No.3 and if the Court is convinced, then it may remit the matter to the Tribunal for fresh consideration of the ground No.3, which the writ applicant is talking about. The power to rectify an order under Section 254(2) of the Act is extremely limited, as observed by the Delhi High Court in the case of Maruti Insurance[2012 (9) TMI 266 - DELHI HIGH COURT]. It does not extend to correcting the errors of law or reappreciating the factual findings. Those properly fall within the appellate review of an order of Court of first instance. What legitimately falls for consideration are errors (mistakes) apparent from the record. We are of the view that we should not interfere with the impugned order passed by the Appellate Tribunal. Writ application fails and is hereby rejected.
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