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In the instantcase, what we notice is that not only was there no mistake apparent from the record but in the garb of the Misc. Application, petitioner had sought for review of the final order passed by the Tribunal and for rehearing of the appeal which is not permissible in law. In our view, Writ Petition does not appear to be bonafide.

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Sec. 254(2) of Income tax Act, 1961—Rectification of mistake—CAVALIER TRADING PVT. LTD. vs. Deputy CIT.[2020] 21 ITCD Online 26 (BOM)

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