https://www.taxtmi.com/caselaws?id=1935 The court held that the Income-tax Appellate Tribunal exceeded its authority by recalling its order for rehearing based on debatable points and missed previous decisions. The court emphasized that the Tribunal's power under section 254(2) is limited to rectifying apparent mistakes, not conducting a review or fresh disposal of the appeal. Consequently, the court allowed the petition, quashed the recall order, and directed the parties to address any grievances against the original order through legal means. en-us Fri, 02 Jun 2006 00:00:00 +0530 Thu, 08 Nov 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1935 The court held that the Income-tax Appellate Tribunal exceeded its authority by recalling its order for rehearing based on debatable points and missed previous decisions. The court emphasized that the Tribunal's power under section 254(2) is limited to rectifying apparent mistakes, not conducting a review or fresh disposal of the appeal. Consequently, the court allowed the petition, quashed the recall order, and directed the parties to address any grievances against the original order through legal means. Case-Laws Income Tax Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1935