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2021 (7) TMI 403 - AT - Income TaxRectification u/s 254 - notice under section 143(2) - HELD THAT:- The scope of the provisions of section 254(2) is very limited and only those errors which are apparent or arithmetical can only be rectified. The scope of provisions of section 254(2) of the Act has been repeatedly examined by the Hon'ble Apex Court and various High Courts and it was held that the Tribunal can rectify only those mistakes which are arithmetical or clerical or apparent in its order. The Tribunal has no jurisdiction to review its own order in the garb of rectification. It was also held that if the Tribunal commits an error of judgement, that error cannot be rectified under the provisions of section 254(2) as the Tribunal is not empowered by the statute to review its own order. Similar views have also been expressed by CIT Vs. Prahlad Rai Todi [2001 (7) TMI 111 - GAUHATI HIGH COURT] by holding that “A bare look at section 254(2) will show that this section gives the power to rectify any mistake apparent from the record and not to amend any order passed by it and to make such amendment if the mistake is brought to its notice by the Assessing Officer or the assessee. So, when we speak of amendment or rectifying the mistake, the earlier order can never be recalled by the Tribunal. The earlier order must hold the field and the mistake can be rectified or amended can be made to the order. The Tribunal cannot, in law and facts, recall and destroy its final order as a whole with a view to rectify the same order under section 254(2) of the Act. The action of the Tribunal actually amounts to review of its earlier order and that power to review is not available to the Tribunal. No merit in this Miscellaneous Application of the Department, as no error apparent in the order of the Tribunal is pointed out. The ld. D.R. has tried to dispute the findings of the Tribunal and is seeking a review of the order of the Tribunal, which is not permissible under section 254(2)
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