https://www.taxtmi.com/caselaws?id=205728 The High Court dismissed the writ petition challenging the Income Tax Appellate Tribunal's order, emphasizing the limited scope for total recall of orders under Section 254(2) of the Income Tax Act. The Court highlighted the importance of rectification based on clear mistakes apparent from the record, rather than a re-hearing on merits, and ruled that the Tribunal cannot re-examine the case as an appellate court. en-us Thu, 31 Mar 2011 00:00:00 +0530 Fri, 07 Oct 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205728 The High Court dismissed the writ petition challenging the Income Tax Appellate Tribunal's order, emphasizing the limited scope for total recall of orders under Section 254(2) of the Income Tax Act. The Court highlighted the importance of rectification based on clear mistakes apparent from the record, rather than a re-hearing on merits, and ruled that the Tribunal cannot re-examine the case as an appellate court. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205728