Sec. 154 of Income Tax Act, 1961— Rectification of mistake — It is settled proposition of law that the jurisdiction of the Tribunal U/s 254(2) is very limited and circumscribed and does not permit any review or revision of its own decision taken on merits - Tribunal is bound by the view taken by the Hon’ble jurisdiction High Court, hence, the decision which was not cited by the reviewed or relied upon by the Revenue at the time of hearing cannot be a ground for mistake in the order of the Tribunal when the Tribunal has followed the various other decisions of Hon’ble High Courts as well as decision of Hon’ble jurisdiction High Court - ITO V/s SHRI KAILASH CHAND BANGUR - [2020] 28 ITCD Online 016 (ITAT-JAIPUR)