https://www.taxtmi.com/caselaws?id=11041 The High Court of Delhi held in favor of the Revenue, ruling that the Income-tax Appellate Tribunal exceeded its jurisdiction by recalling the entire order and passing a new decision under section 254(2) of the Income-tax Act, 1961. The court emphasized that the power to rectify a mistake under section 254(2) does not extend to recalling the entire order, as it would amount to impermissible review. The subsequent order by the Tribunal was deemed ineffective, and the assessee was granted the liberty to appeal the original order dated November 13, 2000. en-us Mon, 23 Feb 2004 00:00:00 +0530 Thu, 30 Jul 2009 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11041 The High Court of Delhi held in favor of the Revenue, ruling that the Income-tax Appellate Tribunal exceeded its jurisdiction by recalling the entire order and passing a new decision under section 254(2) of the Income-tax Act, 1961. The court emphasized that the power to rectify a mistake under section 254(2) does not extend to recalling the entire order, as it would amount to impermissible review. The subsequent order by the Tribunal was deemed ineffective, and the assessee was granted the liberty to appeal the original order dated November 13, 2000. Case-Laws Income Tax Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11041