In CIT v. Reliance Communications Ltd (2021) 323 CTR 873 / 208 DTR 113/ (2022) 440 ITR 1/ 284 Taxman 517 (SC) the Apex Court held that recalling the order is beyond the scope and ambit of the powers of the Tribunal . Tribunal has no power to recall its earlier order . In Sony Pictures Networks India Pvt. Ltd. v. ITAT (2019) 411 ITR 447 / 306 CTR 593/ 174 DTR 89 (Bom.)(HC) Court held that failure to deal with an argument does not constitute a ‘mistake apparent from the record’ does not apply to a case where a fundamental submission is omitted to be considered by the Appellate Tribunal. The omission is apparent from the record and should be rectified by the Appellate Tribunal. The Tribunal ought to have decided the issue of the character of distribution fees, whether royalty or not, as all the facts were available on record before it and the submissions also were made, rather than remanding the issue to the Transfer Pricing Officer. In Uttar Gujarat Vij Co. Ltd. v. ITO (2024) 339 CTR 233/ 162 taxmann.com 201 (Guj) (HC) held that ,not following the Jurisdictional High Court is mistake apparent on record . Order of Tribunal is quashed and matter is remanded back to the Tribunal .It is desirable for the assessee to file an appeal before the High Court .