https://www.taxtmi.com/caselaws?id=21817 The High Court analyzed the Tribunal's order under section 254(2) of the Income-tax Act, focusing on the application of the provision and the power of the Tribunal to recall its order. The Court held that the Tribunal's conclusion of a mistake was erroneous, emphasizing that section 254(2) is meant to rectify patent mistakes, not debatable legal points. It clarified that the Tribunal cannot recall its entire order but must amend it within the scope of the original decision. The Court quashed the Tribunal's order and directed the Tribunal to dispose of reference applications in line with the law. en-us Wed, 27 Nov 1991 00:00:00 +0530 Tue, 01 Dec 2009 16:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21817 The High Court analyzed the Tribunal's order under section 254(2) of the Income-tax Act, focusing on the application of the provision and the power of the Tribunal to recall its order. The Court held that the Tribunal's conclusion of a mistake was erroneous, emphasizing that section 254(2) is meant to rectify patent mistakes, not debatable legal points. It clarified that the Tribunal cannot recall its entire order but must amend it within the scope of the original decision. The Court quashed the Tribunal's order and directed the Tribunal to dispose of reference applications in line with the law. Case-Laws Income Tax Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21817