V. BALASUBRAMANIAN, V.P. Department has come up with Miscellaneous Petition praying that our order in ITA No. 2067 (Bom)/1982 dt. 30th April, 1985 should be rectified on account of mistake apparent from record as at paras 14 to 17, Tribunal has erroneously referred to questions of limitation and jurisdiction which do not arise out of ground of appeal. application states that "the observations made are totally irrelevant and to this extent observations made require amendment." We have heard parties. At time of hearing appeal certain issues relating to limitation and jurisdiction were raised for assessee. Objection was raised for this by Department and matter was discussed at length for several hours as result of which Tribunal arrived at its decision referred to in paragraph 14 to 17. There is no mistake apparent from record. In effect what Department wants us to do is to review or rewrite our orders which does not lie in our power to do. application is rejected. *** INCOME TAX OFFICER v. V.S. CHHABRA