Decision on debatable point of law or fact cannot be corrected by rectification u/s. 254(2)

IN THE ITAT DELHI BENCH ‘F’ Prem Colonisers (P.) Ltd. Versus Income-tax Officer, Ward 14(3), New Delhi IT APPEAL NO. 4753 (DELHI) OF 2010 M.A. NO. 130 (DELHI) OF 2012 [ASSESSMENT YEAR 2002-03] DECEMBER 12, 2012 ORDER U.B.S. Bedi, Judicial Member By means of the present miscellaneous application, assessee seeks to get recalled order of the Tribunal dated 29.02.2012 passed in I.T.A. No.4753/Del./2010 for the assessment year 2006-07 on the plea that ground Nos. 3,4,5 & 6 of the appeal have not been appropriately considered as all the documents and necessary eviden...