The Tribunal confirmed the addition. Thereafter, the assessee filed miscellaneous petition under section 254(2) to rectify the mistake apparent on record. In said petition it was stated that addition of deposit had been made to assessee’s income as well as income of husband of the assessee which amounted to double addition. The Tribunal finding that substantive addition being made to the husband of the assessee, the protective addition made to the assessee was an apparent mistake, rectified same under section 254(2) and deleted the addition made to assessee’s income. The revenue filed miscellaneous petition under section 254(2) seeking to rectify the mistake apparent on record of the order. The Tribunal dismissed the said petition holding that the same was not maintainable under section 254(2). On appeal the Court held that from a reading of sub-section (2) of section 254, it would be clear that the Tribunal possesses the power to rectify any mistake apparent on the record in the order passed by it under sub-section (1). If the order under sub-section (2) of section 254 is passed, the said order would not be available for rectification of mistake again under section 254(2) of the Act. The order passed under section 254(2) cannot be rectified nor amended by invoking sub-section (2) of section 254 once again. Repetitive applications under section 254(2) of the Act are not permissible. The Tribunal rightly dismissed miscellaneous petition filed by the revenue. There is no error or omission in the order passed by the Tribunal. ( AY. 2007-08)