The assessee filed a Miscellaneous Application (MA) under section 254(2) seeking recall of the Tribunal’s order dated 09-09-2022, alleging errors in specific observations. The Tribunal held that the scope of section 254(2) is limited to correcting glaring, apparent, patent, or obvious mistakes on record and does not permit reappreciation of facts or review of findings. The reliance on Honda Siel Power Products Ltd. v. CIT (2007)295 ITR 466(SC))  was found misplaced as it pertained to a distinct context. The Tribunal concluded that the application aimed at re-adjudicating the issues on merits rather than pointing out rectifiable mistakes and was therefore dismissed. The jurisdictional High Court and the apex court affirmed the decision delivered by the Hon’ble Tribunal.