Petition for recall of exparte order- Whether petition for rectification of order?

Income Tax Appellate Tribunal (hereinafter ‘Tribunal’) passes order on the strength of the power conferred by section 254(1). Power to rectify the apparent mistakes from record in such order is enshrined under sub section (2) to section 254. Before we move further, it is expedient that sub section (1) & (2) of Section 254 are reproduced hereunder: