https://www.taxtmi.com/caselaws?id=10591 The Court held that the Income-tax Appellate Tribunal exceeded its authority in recalling its earlier order, emphasizing that the Tribunal's power is limited to rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal's decision to recall the order was deemed impermissible as it did not fall within the scope of rectification for mistakes apparent on record. The Court ruled in favor of the Revenue, stating that the Tribunal lacks the general power of review unless explicitly granted by statute. en-us Wed, 24 Nov 2004 00:00:00 +0530 Sat, 18 Jul 2009 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10591 The Court held that the Income-tax Appellate Tribunal exceeded its authority in recalling its earlier order, emphasizing that the Tribunal's power is limited to rectification under section 254(2) of the Income-tax Act, 1961. The Tribunal's decision to recall the order was deemed impermissible as it did not fall within the scope of rectification for mistakes apparent on record. The Court ruled in favor of the Revenue, stating that the Tribunal lacks the general power of review unless explicitly granted by statute. Case-Laws Income Tax Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10591