Tribunal passed order dated 23-12-2009 which was communicated to assessee on 2-8-2010.  Assessee filed miscellaneous application on 3-6-2014 for reconsideration of matter. Tribunal dismissed  the application on ground of period of limitation. On appeal the Court held that  the application for rectification was filed by assessee much prior to amendment made in section 254(2) which came into effect from 1-6-2016 and  application was submitted within a period of four years from date of actual receipt of judgment and order passed by Tribunal. Accordingly the  Tribunal had committed gross error in complying law prevalent on date of hearing and not law prevalent at date of filing of miscellaneous application. Matter was to be remanded to Tribunal to decide same on merit. [BP. 1996-97 to 2002-03)