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Reduction in time limit for rectification of mistake apparent from the record by the Appellate Tribunal [Section 254(2)]

Reduction in time limit for rectification of mistake apparent from the record by the Appellate Tribunal [Section 254(2)] 
(i) Section 254(2) provides that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within four years from the date of the order.

(ii) For bringing in certainty to the order of Appellate Tribunal, section 254(2) has been amended to provide that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed.

 

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