185.            Whether re-appreciation of evidence by appellate tribunal be considered to be rectification of mistake apparent on record under section 113 of the act?

No, re-appreciation of evidence by appellate tribunal cannot be considered to be rectification of mistake apparent on record under section 113 of the act. Arguments not accepted earlier during disposal of appeal cannot be accepted while hearing rectification of mistake application.

A mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established via long drawn process of reasoning.