https://www.taxtmi.com/caselaws?id=180247 Section 254(2) confers only a limited rectification power to correct mistakes apparent from the record and does not allow review, recall, rehearing, or re-argument of the merits. A miscellaneous application cannot be used to raise a fresh ground not pressed earlier or to challenge the earlier appellate order on the basis of an alleged error in remand procedure. Recall is available only within the narrow framework of Rules 24 and 25 of the ITAT Rules in appropriate ex parte situations. As no rectifiable mistake was shown, the request to recall or modify the earlier order was not maintainable. en-us Fri, 17 Feb 2012 00:00:00 +0530 Fri, 18 Mar 2016 18:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180247 Section 254(2) confers only a limited rectification power to correct mistakes apparent from the record and does not allow review, recall, rehearing, or re-argument of the merits. A miscellaneous application cannot be used to raise a fresh ground not pressed earlier or to challenge the earlier appellate order on the basis of an alleged error in remand procedure. Recall is available only within the narrow framework of Rules 24 and 25 of the ITAT Rules in appropriate ex parte situations. As no rectifiable mistake was shown, the request to recall or modify the earlier order was not maintainable. Case-Laws Income Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180247