https://www.taxtmi.com/caselaws?id=411286 The ITAT dismissed the Revenue's request to recall its order based on a mistake apparent from the record regarding penalty deletion. The ITAT emphasized that rectification under section 254(2) is limited to actual errors in the order and not disagreements with the decision. The ITAT maintained consistency in its approach across cases, ultimately rejecting all Miscellaneous Applications by the Revenue, including those in related cases. The judgment underscored the necessity of a genuine mistake for order recall and highlighted the importance of legal provisions and precedents in decision-making. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411286 The ITAT dismissed the Revenue's request to recall its order based on a mistake apparent from the record regarding penalty deletion. The ITAT emphasized that rectification under section 254(2) is limited to actual errors in the order and not disagreements with the decision. The ITAT maintained consistency in its approach across cases, ultimately rejecting all Miscellaneous Applications by the Revenue, including those in related cases. The judgment underscored the necessity of a genuine mistake for order recall and highlighted the importance of legal provisions and precedents in decision-making. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411286