https://www.taxtmi.com/caselaws?id=314553 The court ruled in favor of the revenue, determining that the Tribunal exceeded its jurisdiction by recalling an order under section 254(2) of the Income Tax Act. It held that the Tribunal's power to rectify mistakes cannot be used to review or recall an entire order, as it lacks review authority. Consequently, the appeal was allowed, and the Tribunal's impugned order was set aside. en-us Tue, 21 Sep 2004 00:00:00 +0530 Wed, 19 Jun 2024 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314553 The court ruled in favor of the revenue, determining that the Tribunal exceeded its jurisdiction by recalling an order under section 254(2) of the Income Tax Act. It held that the Tribunal's power to rectify mistakes cannot be used to review or recall an entire order, as it lacks review authority. Consequently, the appeal was allowed, and the Tribunal's impugned order was set aside. Case-Laws Income Tax Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314553