Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITAT recalled its earlier order due to discovery of inadvertent errors, specifically the reliance on non-existing case laws identified during suo-moto review. Exercising powers under s.254(2) of the Act, the Tribunal vacated the entire order and scheduled a fresh hearing. The matter involves jurisdictional authority to rectify mistakes apparent from record, which extends to substantive errors in legal reasoning. The recall order demonstrates ITAT's inherent power to correct decisions based on erroneous application of non-existent precedents. Fresh notices issued to
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