Assessee filed a rectification application before the Tribunal under section 254(2). The same was rejected as being time-barred. On writ, the Court held that limitation for filing a rectification application would start from the date on which a copy of the order sought to be rectified was served upon the assessee. Since the rectification application was filed within six months from the date of service of the copy of the order, the Tribunal completely misdirected itself in coming to the conclusion that the rectification application filed by the assessee was time-barred. The rectification application was filed within time, and the Tribunal was directed to decide the rectification application on merits.