JUDGMENT 1. - This writ petition is directed against the order (Annexure 5) passed by the Tribunal, Jaipur Bench, Jaipur dated 15-11-1985. 2. The respondent No. 2, the assessee, is a contractor. He received total payments of Rs. 7,72,226 and Rs. 9,70,000 and disclosed net profit of Rs. 68,582 and Rs. 97,010 for two years, i.e., 1980-81 and 1981-82, respectively. Since the respondent No. 2 did not maintain proper books of account and as such profits could not be accepted, the ITO invoked provisions of section 145 of the IT Act, 1961 (hereinafter referred to as the Act). He applied net profit rate of 12.5% in 1980-81 and 12% in 1981-82 and passed the orders of assessment accordingly. The respondent No. 2 being aggrieved against these orders preferred an appeal before the AAC who by his order dated 4-2-1984 after considering the arguments held that rate of 12% in both the years is reasonable. Aggrieved against this order, the respondent No. 2 preferred an appeal before the Tribunal. The Tribunal vide its order dated 28-6-1985 allowed appeal No. 250 and dismissed appeal No. 251 filed by the respondent No. 2. Thereafter, the assessee moved a miscellaneous application under section 254(2) of the Act for rectification of mistake. The application came up for consideration before the Bench and the Bench allowed the application and recalled its earlier order and proceeded with the hearing of the case afresh. It is this order which has been sought to be challenged on the ground that the respondent No. 1 had no jurisdiction for proceeding to hear this matter afresh after they have disposed of the appeals. 3. In somewhat similar circumstances a writ petition was filed by the department and it has been held in Income Tax Officer v. Income Tax Appellate Tribunal (S.B. Civil Writ Petition No. 223 of 1980, decided on 7-5-1986) since reported in (1987) 65 CTR (Raj) 8, that under sub-s. (2) of section 254 of the Act for rectification of mistake the whole order cannot be reviewed and recalled. In view of the order dated 7-5-1986, the order Annexure 5, dated 15-11-1985 is set aside and case is remanded back to the Tribunal to decide the rectification application in accordance with law. 4. The writ petition is disposed of as indicated above.Case remanded. *******