Sec. 254(2) of Income tax Act, 1961—Rectification of mistake—Substance of Section 254(2) is rectification of mistake apparent from the record and an error or mistake apparent from the record is one which is manifest on the face of the record and no long-drawn hearing is required for rectification of such mistake but in the case of assessee what we notice is that not only was there no mistake apparent from the record but in the garb of the Misc. Application, assessee had sought for review of the final order passed by the Tribunal and for rehearing of the appeal which is not permissible in law, therefore, writ Petition does not appear to be bonafide — CAVLIER TRADING PVT. LTD. Vs. DEPUTY CIT [2020] 421 ITR 394 (BOM)