The Tribunal, in a batch of cases, dismissed Department’s appeals on the ground of low tax effect by order dated August 14, 2019. The Department filed applications for rectification of its order contending that the case fell within the exception as mentioned in Circular No. 23 of 2019 dated September 6, 2019 ([2019] 417 ITR (St.) 4) issued by the Central Board of Taxes as the transactions entered into by the assessee concerned penny stock. Department filed writ against the dismissal of rectification u/s 254 (2) of the Act. Dismissing the petition the Court held that the appeals including the appeal in the case of the assessees, which were disposed of by the Tribunal by a common order dated August 14, 2019 could not be said to have been filed pursuant to the special order of the Board in view of Circular dated September 6, 2019 read with the office memorandum dated September 16, 2019, and therefore, the Tribunal had not committed any mistake apparent from the record, which would require rectification.