Tribunal Held, that there was no mistake apparent from the record, and therefore, the miscellaneous application moved by the Department was not maintainable. The Department was seeking to get the order passed by the Tribunal reviewed which was not permissible as the Tribunal has no power to review its order and the right forum for redressal of the grievance on any special question of law arising from the order of the Tribunal would be the High Court u/s. 260A of the Act. (AY.2008-09, 2010-11, 2012-13).
Dy.CIT v. Sanjay Singal (2021) 87 ITR 468/(2022) 217 TTJ 18 (Chd.)(Trib.) Dy.CIT v. Aarti Singal (Smt.) (2021) 87 ITR 468 / (2022) 217 TTJ 18(Chd.)(Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-No power to review its own order.