jurisdiction of tribunal under section 254 of it act, 1961

 The issue decided on merit after appreciation of the facts of the case cannot be construed as suffering from patent, self-evident, glaring and mistake apparent from the record as contemplated under section 254(2) - Essel Propak Ltd. v. ACIT [M. A. 24/Mum/09]

But if the law is erroneously applied and there is also a decision to the contrary of the jurisdictional High court or Supreme court then the error can be rectified.