Section 254 of the Income Tax Act, 1961— Appeal— Appeal to appellate Tribunal — Power of Rectification under section 254(2) can be exercised only when mistake which is sought to be rectified is an obvious and patent mistake which is apparent on record. Failure of Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on record, though it may be an error of judgment — Champalal Raj Kumar Textile P. Ltd vs. TRO [2019] 179 ITD 791 (Kolkata-trib)