https://www.taxtmi.com/caselaws?id=273230 The Tribunal dismissed the Department's miscellaneous application under s. 254(2) of the IT Act, which sought to recall an interim order due to alleged mistakes apparent on record. The Tribunal emphasized that the power to rectify orders is limited to correcting manifest errors and not for reviewing orders. Additionally, the Tribunal found the AO's actions, including collecting funds in violation of a stay order, to be high-handed and arbitrary, not justifiable as bona fide. The Tribunal upheld the interim order as justified in addressing the Department's improper actions. en-us Sun, 24 Mar 2013 00:00:00 +0530 Tue, 12 Jun 2018 16:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273230 The Tribunal dismissed the Department's miscellaneous application under s. 254(2) of the IT Act, which sought to recall an interim order due to alleged mistakes apparent on record. The Tribunal emphasized that the power to rectify orders is limited to correcting manifest errors and not for reviewing orders. Additionally, the Tribunal found the AO's actions, including collecting funds in violation of a stay order, to be high-handed and arbitrary, not justifiable as bona fide. The Tribunal upheld the interim order as justified in addressing the Department's improper actions. Case-Laws Income Tax Sun, 24 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273230