a. If subsequent decision of the Supreme Court/ High Court is available on the subject after the Appellate Tribunal’s order

b. If an assesse applies for rectification of the Tribunal’s order by raising fresh grounds before the Tribunal

c. If the omission or mistake is one the part of Appellate Tribunal

d. If the order is passed by Appellate Tribunal under an erroneous impression of fact or law.


  • A

    (a), (b) and (c)


  • B

    (b), (c) and (d) 


  • C

    (a), (c) and (d)


  • D

    only (c) and (d)