TMI Blog2023 (1) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of P.T. Manuel Sons [ 2021 (3) TMI 435 - KERALA HIGH COURT] has held that the power of rectification is not akin to that an appeal or even a review and that merely because there is wrong or erroneous order or wrong appreciation of facts the same cannot be grounds for rectification though they could be grounds for appeal. The Hon ble Apex Court in the case of CIT vs Reliance Telecom Ltd. [ 2021 (12) TMI 211 - SUPREME COURT] has held that while considering the application u/s. 254(2), Tribunal is not required to revisit its earlier order and to go into detail on merits. The power u/s. 254(2) are only to rectify/correct any mistake apparent from the record. It has further held that if the order passed by the Tribunal was erroneo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad made written submissions which were also not considered while passing the order. It is therefore submitted that the order be passed by recalling the entire order and/or suitably modify the subject order. 3. Before us Ld. AR took us through the miscellaneous application and from therein he pointed that ground no. 2.2 which was raised by the assessee but according to Ld. AR the same has not been disposed of and thus it is mistake apparent from record contemplated u/s. 254(2) of the Act. He further submitted that the assessee s submissions that were filed in the paper book were also not considered and thus it is a mistake apparent from record. To support his contentions of the aforesaid being mistake apparent from record he placed relian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee have not been considered while passing the order. We find that the Tribunal had decided the ground no. 2 and its sub grounds by dealing extensively the issue and the submissions of both the sides vide para no 7 to 11 (at page no. 5 to 12) of the orders. In such a situation we find no merit in the alleged grievance of the assessee. Further, it is a settled law that power of rectification u/s. 254(2) of the Act, can be exercised only when the mistake which is sought to be rectified is an obvious and patent mistake which is apparent from record and not a mistake which requires to be established by arguments and long drawn process of reasoning. Further Tribunal cannot exercise its power of rectification, look in to some other circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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