Section 254(2)- Tribunal cannot review its own order: ITAT

ITO Vs Shri Khaliq Ahmed (ITAT Lucknow) ITAT states that the Revenue has not pointed out any specific mistake apparent in the order of the Tribunal. The Revenue, by filing this Misc. Application, desires this Tribunal to review its own order. This Tribunal, in our opinion, does not have any power u/s 254(2) to review its own order. The power vested with the Tribunal relates to the mistake apparent on record. The mistake apparent on record means that the mistake must be apparent on the face of the record. The Tribunal, after considering the grounds raised in appeal, decided the appeal and passe...