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2021 (10) TMI 1015 - AT - Income TaxRectification of mistake u/s 254 - issuance and service of notice U/s 148 - HELD THAT:- In the present case, there doesn’t exist any legal or factual mistake, apparent from record and the assessee has merely sought to rectify the impugned Tribunal’s order, on the basis of different view conceived by the assessee, in respect of the issue in question raised in the Miscellaneous Application. It is further added that this issue raised by the Revenue through the impugned Miscellaneous Application is debatable question, not mistake apparent from record and hence, is not amenable to rectification jurisdiction conferred on the Tribunal u/s. 254(2) of the Act. It is a settled legal proposition that in the garb of Miscellaneous Application for rectification, the assessee cannot be allowed to re-open the whole matter, which is beyond the scope of section 254(2) of the Act, in the absence of any manifest error, which is obvious, clear and self evident. Tribunal is not competent to recall its previous order and re-write the same again and reverse the earlier decision taken on merit what can be rectified under the said section is a mistake apparent from record and not the mistake which needs elaborate reason or inquiry to establish the same. There is e difference between a power to review and a power to rectify a mistake apparent from record. In a nut-shell the scope of such power of rectification, in exercise of jurisdiction u/s 254(2) of the Act, clearly contemplates what can be corrected is an apparent mistake from record and not to deal with merits of the case and to recall the order, on the basis of taking a second opinion, on the merit, which is not the scope of such rectification. The scope of section 254(2) is very limited and it is only the apparent error, which can be rectified and the Tribunal can be held to be justified in rejecting the application for rectification raising a matter relating to the merit of the case and not involving an apparent mistake to be rectified - Thus the ground/issue raised by the Revenue in the impugned Miscellaneous Application is dismissed with no order as to costs.
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