https://www.taxtmi.com/caselaws?id=202232 The article addresses the scope of rectification under section 254(2), confirming that the appellate tribunal may recall its own order if it is satisfied a manifest error, attributable to the tribunal, caused prejudice to a party; such recall is an exercise of the rectification power and is not founded on inherent review. Earlier decisions denying any power to recall are treated as incorrect to the extent they preclude recall under these circumstances. When challenged writ-wise, the legality of recall must be tested against the standards established by binding higher-court precedents mentioned in the text. en-us Fri, 24 Dec 2010 00:00:00 +0530 Sat, 17 Jan 2026 13:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202232 The article addresses the scope of rectification under section 254(2), confirming that the appellate tribunal may recall its own order if it is satisfied a manifest error, attributable to the tribunal, caused prejudice to a party; such recall is an exercise of the rectification power and is not founded on inherent review. Earlier decisions denying any power to recall are treated as incorrect to the extent they preclude recall under these circumstances. When challenged writ-wise, the legality of recall must be tested against the standards established by binding higher-court precedents mentioned in the text. Case-Laws Income Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202232